Personal Protective Equipment - which account type should it be inputed under?

I am at a loss here. I have tried to create and account code but still asks me for an account type to put it under and I cannot find anything that resembles what we need. We are talking about uniform, steel toe caps, fire extinguisher, face masks, etc... Do they count as materials since they get 'used' and need replacing eventually? Do they count as assets? Any clarification of this would be much appreciated.