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Need to see where this spare item is used?
If it is a spare part for stir-frying, it will be credited to: the cost of main business.
If it is a spare item for loading things, it is recorded as: turnover materials - low-value consumables, and then amortized by five or five.
It is generally an administrative fee.
The company's canteen kitchen equipment is depreciated into management expenses --- welfare expenses.
Welcome to ask questions and look forward to adoption.
It is completely possible, there is an importance principle in accounting, for important accounting matters to focus on auspicious and detailed reflection, for the amount of low non-important matters can be simply summarized and roughly reflected, therefore, this kind of consumables can be directly under the sales expenses.
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