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I don't. I just have my labour charge and travel charge if I am working out of town.
In my city there are 9 companies. 6 of us are one or two man operations. Only the Evil 3 do other charges such as equipment fee, shop supply fee etc.
As long as you tell inquiring customers the true "entire" cost of a job, then you are okay. If you tell them $110 per hour and then add $10 worth of fees, then they may never call you again.
I pretty much know what equipment I will be using from asking a few quick questions during the initial call. I have a 'flat rate' price based on what I will be doing (internal fixture clog based on type of fixture, stack clog, service line, locate, etc). That 'flat rate' price is not really a flat rate; it buys them up to one hour. I quote it with some wiggle room... 'It should be $x if I understand your problem correctly, unless we run into something unusual.' Unusual generally means crap access requiring extra time or something requiring me to break out a camera.
So, yes, I do have an equipment charge, but not in the usual sense. I roll it in with a trip charge and first hour/1 hour minimum for a first hour 'flat rate' by fixture type.
It sounds kind of complicated but I find it works well. Allows me to tell people a price on the phone and then here comes the bill, as advertised, no extra bs add-on charges, no leaving them with a feeling of bait and switch.
This is my reminder to myself that no good will ever come from discussing politics or religion with anyone, ever.