Accounting for petrol pump

in petrol pump warning, hazards sign board are recorded as ?
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Quick Summary
This discussion explores the accounting treatment for warning and hazard signs at petrol pumps. The consensus is that these signs are expensed rather than treated as fixed assets, as they do not directly benefit the business. The case of CIT vs. Orient Ceramics and Industries Ltd (2013) is cited as a precedent for this treatment.

It will be expensed. It will not be considered as fixed assets because it does not bring any benefit to the assessee. You can read the case of CIT vs. Orient Ceramics and Industries Ltd (2013).
Which account is to be debited ??

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