Treating the purchase of office furniture as an immediate office supply expense violates which accounting concept?

Explanation

Core Concept: Office furniture is a long-term asset (Capital Expenditure) that should be capitalized and depreciated. Expense treatment misclassifies it as a Revenue Expenditure, violating capital/revenue expenditure distinction (and creates an Error of Principle). Context/Distractors: Entity concept separates owner from business. Prudence favors conservatism in asset/income recording. Exam Tip/Key Fact: Capitalizing non-current assets ensures proper matching over their useful lives.