Fixed assets

As per the definition given for FA in AS- 10 Accounting for FA, " An asset held with intention of bieng used for the pupose of producing or providing goods or services and is not held for sale in the normal course of business". In your case the Table Tennis board purchased is not for sale, but to provide for staff entertainment. Indirectly, it may boost the production or services. However it can be used for more than a year or so. In my opinion it should be capitalised.

Thanks.... I agree with u