In accounting, equipment or property is a number of goods as a place to support the company's performance, in carrying out all company activities. Generally, this kind of item has a longer lifespan than supplies.
A small example that is included in the property section is Furniture and fixtures which are usually found in the administrative office. Delivery items/vehicles or other means of transportation that are useful to facilitate the running of the company's activities are also part of the equipment.
Quite different, supplies included in categories such as pens, paper, markers, erasers, printer ink, and others as consumables. So that the existence of this equipment does support operational activities, as well as being a company item that has consumables.