New table - wear and tear?

[venus89]

We just bought a new (2nd hand) table and chairs set as the old set was worn down by years of sticky fingers and too many felt tip pens.... I've bought a wipe clean tablecloth for it which I'm putting down as an expense as although we'll have it on all the time I only got it because of the little ones. Does the table and chair set count as wear and tear - ie we're replacing something - or can I put down a percantage, say, of the cost of the new set in my accounts book?

[Donkey]

I would say that its wear and tear...

however my table and chairs only had 4 chairs, I bought an extra chair and put this cost through as there is only the 3 of us and I would have not have used a fifth chair!!