D365 support different expense types, the main types used for expense are (hour, expense, item).
in construction business, the user for equipment and asset is one of the most functionalists needed in D365 to satisfy the need for it, and for oil and Gas sectors, 80% of project costing is equipment. and equipment management in system has a special treatments in different areas.
so adding new type for expense named "equipment" will help more starting from estimation till reach the reporting and closing the projects.