Answer:
According to IAS-7 articulation of incomes, Operating incomes implies principle income – creating exercises of a substance that are not contributing exercises or financing exercises. So working initiates incorporates the money receipts from offer of items to clients, instalments to material providers and representatives (according to IAS Para 7.14).
In any case, contributing exercises incorporates the securing and removal of long haul resources and different speculations incorporates that are not viewed as money and cash equivalents (according to IAS Para 7.6).
In the current case securing of gear is long haul resource, so it ought to be accounted for as contributing action and not as operating activity.