All costs charged to any sponsored project must be substantiated as to how they directly benefit and help fulfill the research objective of the project, as well as be allocable in amounts accurately representing the level of use on the project. This is true even for unlike circumstances in which costs that are normally treated as indirect can be direct charged. If the toner is for general office use, it would generally not be allowable. If the toner is to be used for a specific project purpose then you may be able to charge it if the sponsor allows. Check your sponsor requirements or contact your grant accountant if you have questions.