Is the machined polishing pad included in the cost of mechanical tools?

Machined polished workpieces are not included in the cost of mechanical tools. Polishing discs do not belong to mechanical tools, but refer to auxiliary tools, fixtures, measuring tools, etc. Used for mechanical processing, and polishing disc is a kind of abrasive tool for grinding and polishing workpieces. In machining, polished parts are regarded as consumables, and their costs are included in the cost of auxiliary materials or grinding.