[vhcook]

The 3D printer is just a tool, like a chop saw or a band saw (or a CNC mill). The filament is the material you've used. You list the cost of the filament, the same way you'd list the cost of aluminum stock that you machined.

If you'd sent a part out to be printed by a non-sponsor, it would be the same way you'd handle a part you'd sent out to be machined by a non-sponsor.