Is the medical equipment of the hospital purchased by the hospital?

Equipment and consumables are two concepts with different definitions. The equipment can be reused and has high value. It belongs to fixed assets, so depreciation expense is extracted. Consumables, whether medical or other, although some are also of high value, all direct charges enter the cost. Commonly used, large quantities, hospitals generally have inventory, and those that are not commonly used are zero inventory, so you can buy them if you use them.