My wife is an event planner, she bought decorative items in 2017 to keep as stock for her events, she has all receipts. Can she file these items as business expenses?

[AnnetteB]

Yes, the decorative items can be claimed as a business expense on her Schedule C.

As long as the decorative items are not something that she would be keeping as an inventory to sell to her clients, then they would be included as an expense and not in inventory. 

She can choose the category that makes the most sense to claim the items.  There is not a particular place that is most appropriate for them.  One possibility is to include them under the Less Common Expenses section, using the Other Miscellaneous Expenses category.  Doing so will allow you to enter your own description for the expense so that you can categorize it any way that makes sense.