A machine is bought at the first of the year is oil and lubrication to be used with macinery during the first year of operation included as a related expenditure?

A machine is bought at the first of the year is oil and lubrication to be used with macinery during the first year of operation included as a related expenditure?

If oil and lubrication is used after start of business, it is expense. Before start of business, it is capital expense to be amortized.