Jet 3 D Printer will be treated as an asset. So the value of asset at year starting would be 900000.
After an year, a p Depreciation Expense = 10%*900000 = 90000. Asset = 900000-90000 = 810000
For Ink, it can be treated as Inventory, Inventory = 10000 (Year Starting)
Let 2000 worth ink is used by end of year, COGS = 2000 and Inventory = 10000-2000 = 8000 uld be 900000. After an year, a portion of this asset will be depreciated as depreciation expense Debit Credit Advt Expe 15000 Electricity Expense 15000