Tiles purchased for school

When tiles are purchased for school construction ...is this expenditure to be classified as EXPENDITURE or consider it as an asset?
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Quick Summary
When purchasing tiles for a school, the classification depends on whether it's for a new construction or an existing building. For new builds, tiles are capitalised as part of the building's asset cost. If refurbishing an existing structure, it's generally treated as revenue expenditure, unless the repairs significantly extend the building's lifespan, in which case it might be capitalised.

If tiles are purchased for a building which is under construction, then the same is to be included with the cost of building and capitalized. (capital expenditure)

if it's done to refurbish or to renovate an existing building the same can be treated as expense (revenue expenditure)
If it is for new building then capitalize it (asset). and if purchased for existing building then expenditure if after repairs the life of building is not increased.

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