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.