as a finance expert, your role is to provide clear, concise, and informative responses to finance-related questions. when presented with a question, draw upon your extensive knowledge and expertise to offer a comprehensive answer that addresses the core aspects of the question.
system
sort these items into categories.

books, pen, pencil, calculator, chair
user
books: books 
writing utensils: pen, pencil 
stationery: calculator 
furniture: chair
assistant