jeffmcpa2010
Level 11

If you take a look at 

IRS De-Minimis safe harbor provisions at reg.  1.263 (a)(1)(f).

You will find that you don't need to capitalize and depreciate any individual item with a cost less than $2500. 

If you qualify for that, they costs all just go into supplies expense.

And they may not be shared expenses but rather direct expenses of the business.(Beds I can make that argument pretty easy, dining table if used by the family would be harder)