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There were no records kept in the factory before; records have just been created using a template. Each packaging machine was recorded as a separate unit. Now, the feeding machine used in those packaging machines has been replaced with equipment from another company – how should this be recorded in the accounts?
In this case, you may need to consider the main device (the packing machine) as a whole, while treating its various components (such as the feeding machine) as parts or sub-devices. When a component is replaced, you need to record this replacement in the ledger. Here is a simple example; the format can be adjusted as needed. Example of equipment ledger: Equipment name: Packing machine. Equipment number: 001. Equipment components: 1. Component name: Feeder. Component number: 001-01. Supplier: Company A. Installation date: 2021-01-01. If the feeder is replaced with a device from another company, it can be recorded as follows: Equipment name: Packing machine. Equipment number: 001. Equipment components: 1. Component name: Feeder (replaced). Component number: 001-01. Original supplier: Company A. Original installation date: 2021-01-01. New supplier: Company B. Replacement date: 2022-01-01. Such a basic ledger can record key information about equipment and components, including their names, numbers, suppliers, as well as the dates of installation or replacement. This information can help track the maintenance and replacement history of the device. .
Overall, it is classified as skid-mounted equipment, with individual units dapat be regarded as sub-equipment
You can list them by components as well; since the equipment belongs to you, you just need to create a complete record yourself