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well its going to be considered as a reduction to the related equipment cost
but what u r talking about is not the acquisition of a new equipment and making some demo inventory to check the equipment efficiency u r talking about having a new product buying some goods to try them in the market i believe there is no accounting treatment for such a thing and the goods bought will be disclosed as inventory no more no less the intention to see if its going to be successful product or not is not considered as a unique type of inventory