Medical equipment 2500 into fixed assets?

Medical equipment accessories are included in inventory. If the hospital purchased medical equipment, medical equipment to be included in fixed assets, and medical equipment accessories are first included in inventory, to be claimed can be included in the repair costs, if eligible for capitalization, can be capitalized, that is, credited to the fixed asset account, just replaced the original accessories are included in non-operating expenditures, equivalent to the new accessories to replace the original accessories.