Where does office supplies go on an income statement?

Office supplies are typically categorized as operating expenses on an income statement. They are recorded under the selling, general, and administrative (SG&A) expenses section. The costs associated with office supplies are deducted from total revenue to calculate the net income for the period. If they are purchased in bulk and have a long-term use, they may initially be recorded as an asset and expensed over time through depreciation or amortization.