Can remodel supplies be considered an expense or need to capitalized?

Hello, our business just did renovations in a new office, and the business purchased many of the supplies and materials (i.e tiles, fixtures, paints, flooring materials, countertops, cabinets) to give the contractor to use for the renovation (as opposed to the contractor purchasing them).

Can these be written off as an expense or do they need to be capitalized as part of real property? 

Thank you.