Question

is furniture equipment or supplies

Answer 1

generally, furniture is considered an expense for the year it was purchased and until it's aid for. After that it becomes an asset until it is removed from use. The dollar value would be what you's look at to decide whether to expense it in one year or schedule an amortization.
Supplies are generally, non-durable goods that are "used up" such as pens and paper.

I would classify it as equipment to do business much like a computer. The office would be pretty barren without furniture or a desk to hold the computer :)
If still in doubt, ask your tax accountant. That person will know your company the best.

Answer 2

Furniture is equipment, not supplies.