Restaurant supplies

[AccTaxMan]

What exactly are "supplies" in a restaurant? Do they include foods? Silverwares? to-go boxes? napkins? etc?

[appelman]

Food, and maybe take-out supplies, might be COGS.

I would think everything else could be supplies.

What exactly are "supplies" in a restaurant? Do they include foods? Silverwares? to-go boxes? napkins? etc?

[DonPriebe]

I would think everything else could be supplies.

Restaurants can have this category called "smallwares", consisting of things that have a useful life of over one year but can be expensed. See http://www.irs.gov/Businesses/Small-...yed/Smallwares