In the equipment costs section, what is the difference between “laboratory materials” and “machines and instruments”? Can laboratory materials be understood as current lab consumables (e.g. glassware, reagents, etc.) and machines and instruments as large equipment (e.g. measuring apparatus such as microscopes, spectrophotometers, etc.)?

Yes, laboratory materials include common laboratory consumables and machines and instruments include large equipment. The costs of consumables can be declared at 100% and equipment at the proportion of their use.