In the context of accounting, which term refers to the projected expenses for small consumable items?

The term that specifically refers to projected expenses for small consumable items is "Supply Expenses." This category captures the costs associated with items that are generally used up quickly within a business context, such as office supplies, cleaning materials, or other minor consumables necessary for daily operations. By focusing on small consumables, supply expenses help organizations manage and forecast their operational costs accurately, ensuring that necessary items are available without overextending the budget on larger investments.

Operating expenses encompass a broader range of costs required for the day-to-day running of a business, which may include salaries, rent, and utilities, but do not specifically pinpoint consumable items. Administrative costs are also a subset of operating expenses, typically relating to the costs of running the company’s administrative functions rather than just consumables. Capital expenditures, on the other hand, refer to investments in long-term assets, such as equipment or property, rather than the short-term and routine costs associated with supplies.