Purchase of Assets with replacement of old

Gyanendra (Finance Manger) (39 Points)

11 February 2020  

Dear All,

We have purchased the 50 Nos of  New UPS batteries  @ 25000 each for our Machine. and old batteries 50 @ 770 has been replaced to same vendor.

it should be treated as addition of Assets or Expenses and how much amount ??

Thanks