Purchase part for operating manufacturing machine

we are manufacture and we are buying some of parts and using them for operate machine like "pulli"  "V Balt"  and that type of parts life is to small like 2 or 3 months only.

so my quotation is how i considerate this like part in my books of account "as capital goods or as direct expenses like machinery operating and repairing expenses"

Replies (1)
as direct expenses

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