Non-capitalized equipment, category, account, instead

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Company "A" purchases an equipment and expenses it immediately, instead of capitalizing it.

What would be the account name (for the expense) in income statement?

Will it go under operating expense category?

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If the expense is directly related to Sales of goods, or it is an 'allocated' overhead related to Production Activity, then it will be reported under COGS.

Else, all other indirect expenses should come under Operating Expenses.