You can't just choose to treat something differently than how the IRS requires you to treat it. When the IRS says that something that has a useful life of more than one year must be depreciated, that is exactly what they mean. A chair is not a supply that gets used up.
Property Lasting More Than One Year
To be depreciable, property must have a useful life that extends substantially beyond the year you place it in service.
Pub 946
Since there is now a way to expense, through the De Mimimus election, you are now allowed to expense these assets in that manner.
