Can the lamps purchased by the company be amortized as street lamps?

What accounting subjects should the company include when purchasing lamps?

1, if it is bought by the administrative department for lighting, it will be included in the management fee;

2. If it is bought for lighting in the production workshop, it is included in the manufacturing cost;

3. If it is a sale, it is included in the cost of sales, that is, the cost of main business. As for the sales expenses, it is necessary to sell these consumables, such as publicity expenses and so on.