Books can be included in office expenses, and jade articles can also be included in office expenses for decoration if they are valuable. If the value is high, a better way is to include it in other long-term assets without amortization and depreciation, and at the same time, conduct impairment test and make provision for impairment or deal with it according to changes in fair value.

The specific method can be consulted with the tax bureau, because it involves the issue before income tax.