AA-50-In Which Account Purchasing of Fire Extinguisher for office Use Will be Recorded.

Dear All Respected Members,

Hope all of you will be fine with good health and doing well.

Please educate me if we purchase a fire extinguisher for office use for 1year validity which will be refilled for next 1 year, in which account, will it be recorded ? Will it be recorded as current assets or expense ? If it is recorded as current assets, what will be entry on completion of 1 year ?

Thanks in advance for your precious time and efforts to reply this query.