Explanation:

Accessory equipment needs to be used in the production process in any business firm. But it does not have any important effect on operational level. The accessory equipment does not include in real part of finished goods. Accessories have shorter life than installations.

Besides installations, small accessories also have important place in production process. Handhold tools, small machines, forklift truck, hammer, wrench, lever etc. make production function easy and fast. Such tools are not costly and do not last long. No consent of high-level management is necessary to buy such accessories. Staff of concerned department can purchase them when needed.