AA-61- Suitable Account for Recording Data Storage Devices

All Respected Members,

Please educate me that in which account should we record following things:

1-Purchased USB or expension storage devices for office use.

2-Wifi Router and Dongle for office use.

Please also tell that if we record these things as expense; what should be the suitable account head for it and similarly if we record these things as an assets; what should be the suitable account head for it?

Thanks for your precious time and efforts to reply this matter.