These are expenses you incur when you purchase paper, staples, pens, whiteboards, toner cartridges, etc. You could just make an estimate for the entire company and indicate it as “billed to G&A.” Or, if you think the amount might be proportional to the number of employees, estimate what the per employee cost will be and then bill it “per employee.” Or, if you believe that marketing and sales employees will spend more than other employees, create two entries: one called Office Supplies for M&S (billed “per M&S employee”) to capture their incremental cost, and the other called Office Supplies for Others (billed “per employee”).

Related Questions:

How do I add/change office supplies for marketing and sales?

How do I add/change office supplies for the rest of the company?