Office fixtures are typically recorded under the "Property, Plant, and Equipment (PP&E)" category in a company's balance sheet. Specifically, they fall under the "Furniture and Fixtures" sub-account within PP&E. This account is used to track the value of long-term, tangible assets that are used in the operation of the business but are not intended for sale.

Key Points About Office Fixtures:

1. Definition: Office fixtures include items like desks, chairs, filing cabinets, partitions, lighting fixtures, and other similar items that are permanently attached or used in the office environment.

2. Capitalization: These items are capitalized if they meet the company's capitalization policy (e.g., cost exceeds a certain threshold, and they have a useful life of more than one year).

3. Depreciation: Office fixtures are depreciated over their useful life, which is typically 5–10 years, depending on the company's accounting policies and the nature of the asset.

4. Balance Sheet Placement: They are listed as a non-current asset under PP&E, net of accumulated depreciation.

5. Examples:

   • Desks and workstations
   • Office chairs
   • Shelving units
   • Lighting systems
   • Built-in cabinetry

Accounting Treatment:

• Initial Recognition: When purchased, office fixtures are recorded at their cost (including purchase price, taxes, shipping, and installation costs).
• Depreciation: Over time, the cost is systematically allocated as an expense through depreciation. Common methods include straight-line or declining balance depreciation.
• Disposal: When fixtures are sold or discarded, any gain or loss on disposal is recorded in the income statement.

If you're managing accounts, ensure that office fixtures are properly classified and depreciated according to your company's accounting policies and relevant accounting standards (e.g., GAAP or IFRS).