Item is to be reused for several times (life cycle of around 1 year). Will arrange to collect back from customer when the drum is empty. First purchase: It shall be charged out as packaging expense for accounting purpose. However, for tax purpose, the amount will be added back as capital item under replacement basis. Subsequent purchase: When the company purchase this item again in future to replace the old one, it will be charged out immediately as expense under accounting and tax treatment.