I own a pool company contractor how can deduct my lost ex pool pump charge $ 22.000

[Noah owns]

 I pay $ 13.000 plus labor $ 250.00. To install I don’t get to keep this money. So the IRS air taxes think I keep this money. How can I deduct this on my taxes

[Carl]

Your post really lacks detail, making it difficult to provide any useful feedback. What does your company do? Install pools? Clean/maintain pools owned by others?
What kind of business do you own? Sole proprietorship? Single Member LLC? Partnership? Joint Venture? S-Corp? Something else?
How did you "lose" (your words) an ex pool pump? To who or what entity did you pay $22K to, and why? Also, what is an "ex" pool pump? Some kind of external water pump used for draining a pool? Or part of the filtration system?