Reception costs or trade goods?

As reception costs, they are only 50% deductible and you buy them for a paid assignment (not for a free reception, for example). If I interpret 'reception costs' correctly, this refers to the drinks you offer when you receive/on-board customers. It does not refer to expenses you incur on behalf of a customer.So I would put all consumables purchased for that children's party under trade goods.

My thoughts have been going in the same direction over the past few days. Thank you!

Shouldn't this be classified as a purchase for sale?