Equipment should be listed as "fixed assets". If the equipment is used for production, the following accounting entries should be made.

Borrow: fixed assets a

Taxes payable-VAT payable (input tax) A* 17%

Loan: Bank deposit A( 1+ 17%)

If the equipment is used for management, there is no need to list VAT separately, i.e.

Debit: fixed asset A( 1+ 17%)

Loan: Bank deposit A( 1+ 17%)

Just make the entry according to the purpose, I hope it will help you O(∩_∩)O~