Office supplies expense definition

What is Office Supplies Expense?

Office supplies expense is the amount of administrative supplies charged to expense in a reporting period. These items are charged to expense when used; or, if the cost of supplies is immaterial, it is charged to expense when the cost is initially incurred. There may be a separate office supplies expense account for each department in a business.

Examples of Office Supplies Expense

Examples of office supplies are desk supplies, forms, light bulbs, paper, pens and pencils, and toner cartridges.

Presentation of Office Supplies Expense

Office supplies expense is usually classified within the operating expenses classification on an organization’s income statement. A sample presentation of this expense appears in the following exhibit.