HSL Pte Ltd is a leading manufacturer of semiconductor components for the electronics industry. On 3 February 20X1, the company purchased an equipment costing $200,000 to make a specialized component. The company paid $10,000 for the costs of site preparation and $5,000 for installation and commissioning. As no technician in the company were trained to operate the equipment, the company spent an additional $4,000 to send four technicians for training. The equipment can only be operated by trained qualified technician.

Required:
Interpret how the above amounts will be dealt with in the financial statements of HSL Pte Ltd for the year 20X1.