15 June 2011
Your question is not clear " A New Factory building has purchased fire extinguisher's." Please ask clearly this is first time along with building construction or regular transaction after construction of building. If after construction of building and the amount is less than 5000 better to write off and if this is 1st time at the time of construction it will be capitalize along with the building. However answer may be different in 1st scenario where in after construction a large no of fire system bought to make building completely fire safety and heavy amount is spent. Answer is totally depend on facts and one line answer can not be possible
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