Why low value office supplies should be transitioned under the working capital account first

Generally office supplies with small amounts can be directly expensed. If the value is large and can be used many times, such as packaging and low-value consumables, they can be included in the working capital materials first. And then amortized to the cost can be amortized when you use. Enterprises can be used many times, gradually transfer its value but still maintain the original form is not recognized as a fixed asset materials, such as packaging and low-value consumables, are all part of the working capital materials.