Purchase part for operating manufacturing machine

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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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