There is no standard as such. Define the work for each task, both labor and non-labor, then determine how you are going to measure the work.
If you are coding software, and there is training required for the staff, and there are software and hardware purchases to be made, I would breaking those out into separate tasks.
Thus, you would have 1) labor, 3) Training costs, 4) Possible travel for training, 5) software purchases, and 6) hardware purchases. I would not include #3-#5 in the coding and design tasks, for example.
Very simple example.
Project XYZ Software Development Work Package Software Development Work Package (Assign labor resources) Softeare Design Software Coding Software Testing Software Documentation External Training Work Package (assign training costs) Training Tuition Training Travel Computing Hardware Purchases Work Package (assign hardware costs) Server Purchase Desktop and Laptop Purchase