AA-61- Suitable Account for Recording Data Storage Devices

All Respected Members,

Please educate me on following:

Suppose, if we purchase USB or expension storage devices for saving office data, should we record it as expense or assets?

please also tell that if we record it as expense; what should be the suitable account head for it and similarly if we record it as an assets; what should be the suitable account head for it?

Thanks for your precious time and efforts to reply this matter.