For 12 years when I do a T&M I have done the following without question from the shop or customer.
I list all conduit, cable, wire, fittings, devices, panel boards, breakers, boxes ect, ect on my T&M. I put a set price on straps, wire nuts, fasteners, caulk and patch ect.
For example, I count each 1900 box at $1 or $1.50 for wire nuts, tapcons and gnd screw, toggle ect.
Every 2 straps 1" and under a $1 for strap and fastener.
Patch jobs very, depending on how much 20, concrete product or amount and type of caulk used.
Point here is, I looked at the T&M turned in by a guy I don't often work with and it was a mile long. He listed every nut, bolt, screw, washer, wire nut, phase tape, on and on and on...
How do you folks handle the small stuff on your invoices?