This is the most common category that stationary would come under. This would include items such as paper, pens, pencils, notebooks, etc. that are used on a daily basis in the office.

Stationery is generally considered an expense in business accounting. This is because stationery items (such as paper, pens, pencils, staples, and Joshio S. Profile are generally used up or consumed within a short period and do not retain value beyond their use.