FAR 52.245-1(f)(1)(ix) Maintenance. "The Contractor shall properly maintain Government property." 

FAR 45.201(b) states "When Government property is offered for use in a competitive acquisition, solicitations should specify that the contractor is responsible for all costs related to making the property available for use, such as payment of all transportation, installation or rehabilitation costs."

Consumable Supplies. GFP often has operational costs, as mentioned above, and for printers examples of "costs related to making the property available for use" include paper, toner, drum unit, and maintenance kits. FAR 52.245-1 assigns responsibility for all maintenance to the contractor.

Accounting.

• Under cost reimbursement contracts, FAR 31.202 tells us that small dollar INDIRECT costs shall be handled consistent with a firm's established practices. For example, if the firm has a history of including paper/laser printer toner costs in its INDIRECT costs pools, such as General and Administrative (G&A) then the contractor must remain consistent with that practice.
• Contrarily, if the firm customarily allocate those costs to DIRECT costs, then the contractor should remain consistent with that practice.
• If the contractor hasn't allocated costs on previous contracts for this work, then it could be handled as a DIRECT or INDIRECT cost.