@DianeYTC
I don’t know what you mean exactly by accessories. Generally, an item that has a useful life of more than 1 year will be an asset. Things like replacement blades and batteries would not be assets because they probably don’t have an expected life of more than 1 year (even though they might last that long with careful use). But this will be context specific—the battery set up for a commercial solar power installation would certainly be an asset. And you probably can’t split costs— if you buy a complete drone package that includes replacement batteries or blades, you generally can’t split the cost of the single purchase into an expense for the smaller parts and an asset for the larger parts.
It shouldn’t be too hard for you to figure out in context how you should treat your business expenses. For a photographer, an expensive camera is an asset but memory cards would be supplies. For a carpenter, an expensive tablesaw would be an asset but screws and nails would be supplies. And so on.
