SKR 03 accounts at GWG and depreciation?

I'm unfortunately a bit confused by the DATEV SKR 03 accounts, provided that it is GWG and its depreciation. During my research, I found apparently contradicting statements, so I hope to get a clear answer here.

a) Printer paper is bought for a total of 100 EUR. It's below the EUR 250 limit and doesn't need to be activated, right? Do I book this now via 4930 or 4855?

b) A notebook is bought for 600 EUR. This is below the EUR 801 limit and can be written off in full at the end of the year. Here I would first book on 0480 and then write off 4860 at the end of the year. Is that correct or is 4860 for straight-line depreciation and would you have to choose 4855 (in that case 4930 would have to be chosen as the expense account above)?

Your office paper is consumable, so 4930. Your notebook has to be written off, I would post your notebook to collective item 0485 and the write-off collective item to 4855

Thank you. But collective items should be eliminated. Depreciation should be carried out individually without collective items. Amortization of collective items would have to be made via 4862, not 4855?