Promotional items strictly purchased for promotion only and not re-sale. Are they an expense to the company?

[Capri123]

I'm purchasing items for my showroom which are mainly for promotion and not re-sale. Things like cabinets and items to go in the cabinets that are for display only. Are these considered expenses for my company and how do I record the purchases?

[Rustler · Accepted solution]

the cabinets are most likely fixed assets, what goes in them is most likely an expense when purchased

[cscalise]

Thank you. 

[cscalise]

Thank you!