A recording device as a processing device includes: a recording unit accommodated in a housing and configured to perform recording on a medium; and a medium accommodating unit that accommodates the medium discharged from the housing. The medium accommodating unit includes: a sheet-shaped accommodating member; a rotating shaft provided inside the housing and to which one end of the accommodating member is connected; and an operating portion provided separably from the housing and to which the other end of the accommodating member is connected. The accommodating member is wound around the rotating shaft and accommodated inside the housing when the operating portion is mounted on the housing. The accommodating member is fed from the rotating shaft so that the medium is accommodated when the operating portion is separated from the housing.