There is no definitive answer to this question as the correct expense category for hardware will depend on the specific business and the type of hardware being purchased. However, some common expense categories for hardware include:
Capital expenditures are typically long-term investments in assets that will be used for several years. For example, if a business purchases a new computer server, this would likely be considered a capital expenditure.
Operating expenses are the costs of running the business on a day-to-day basis. This can include things like office supplies, utilities, and salaries. In some cases, hardware can also be considered an operating expense if it is essential to the business and is used on a regular basis. For example, if a business purchases a printer that is used daily, this could be considered an operating expense.
There are a variety of other expenses that a business may incur, and in some cases, hardware can fall into this category. For example, if a business purchases a new computer for its receptionist, this could be considered an other expense.