Which of the following is NOT an example of a depreciating asset?

Office supplies are typically not considered depreciating assets because they are usually expensed in full during the period they are purchased or consumed. Unlike buildings, vehicles, and equipment, which have useful lives that extend over several years and thus are subject to depreciation, office supplies are often treated as current assets. They are used up relatively quickly within a business’s operational cycle, and therefore their expense is recognized immediately rather than being spread out over time. This distinction makes office supplies a different category altogether, leading to the conclusion that they do not fit the definition of a depreciating asset in the same manner as the other options listed.