There is no definitive answer to this question as it will depend on the specific business and how they classify their expenses. However, some common expense categories that desks could fall under include:
This is a common category that businesses will use for all items of furniture that are used in the office, including desks, chairs, filing cabinets, etc. If your business has a separate category for office furniture, then desks would most likely fall under this.
Another common category that businesses use for items that are used in the office, but which are not considered furniture. This would include items such as stationery, printer paper, toner cartridges, etc. Again, if your business has a separate category for office supplies, then desks could fall under this.
This category is generally used for larger items of equipment that are used in the office, such as photocopiers, printers, fax machines, etc. Desks would not usually fall under this category unless they are specially designed for use with a particular piece of equipment (e.g. a computer desk with built-in storage for a printer).
This is a catch-all category that is often used for items that do not fit into any of the other categories. As such, it is possible that desks could fall under this category, although it is less likely.
The best way to determine which expense category is correct for your business is to speak to your accountant or financial advisor. They will be able to advise you on the most appropriate way to classify your expenses.