Office supplies

Typical mix of office supplies for everyday use

Under office supplies is understood in Accounting supplies used in offices or other administrations are used for managing the office work.

General

Office material is one of the operating materials, so it is an operational production factor . Some of the office supplies are used up and go into the product or service , such as a prepared business letter ; these office supplies belong to the repeating factors . The other part of the office supplies is used in the context of operational readiness for permanent production and belongs to the potential factors (such as calendar ).

species

Depending on the purpose of the office material, a distinction ordering means ( file folders , paper clips ), writing means ( pen , highlighter ) and writing materials ( stationery , printing paper ). Office machines and office equipment (mechanical office equipment such as hole punches or staplers ; electrical ones such as printers or copiers ) do not belong to office supplies, but must be activated as operating and business equipment . Office furniture such as desks or paper bins are not part of the office supplies either.

Tax aspects

In the financial accounting , expenses for office materials are booked as immediate expenses and are concluded in the annual financial statements via the income statement . However, this is only the case with so-called "independently usable goods". For example, a scanner that would have to be connected to a computer for operation cannot be recorded as an expense for office supplies, although it may cost less than 150 euros net, but counts just like all office machines or office furniture that are more than 150 euros net cost when they were purchased, for operating and business equipment (BGA) or office machines.

Accounting

In the balance sheet , the office supplies are recorded in accordance with Section 266 (2) A II No. 3 HGB together with the operating and office equipment , unless they can be taken into account as immediate expense for tax reasons. The use or consumption of office materials causes overhead costs in cost accounting , since an exact allocation to the individual cost unit is not possible or too costly.

Change of the office landscape

The change in the office landscape due to technical progress , including the introduction of the PC , has resulted in some items either becoming rarer or disappearing completely, such as the extinguishing cradle , the standing pencil sharpener or the letter holder . Also schedule as the organizer today by computer programs replaced.