Can a company s purchase of a swivel chair sofa be credited to an administrative expense?

If the purchase volume is not large, do not do it"Fixed assets"In the case of management, it can be recorded according to the department in which it is used"Management fees"or"Manufacturing costs"

Normally, the swivel chair sofa, even if it is not done"Fixed assets"It should also be dealt with as:"Turnover materials - low-value consumables"5 5 Amortization, the amortization amount can be distinguished by the use of the department, credited"Administrative Expenses Manufacturing Expenses - Amortization of low-value consumables"

If it is used by your office, of course, it will be charged to the administrative fee.