Weapons Systems
Weapons systems include vehicles and other equipment such as warships, submarines, military aircraft, tanks, missile carriers and launchers, etc.
Most single-use weapons they deliver, such as ammunition, missiles, rockets, bombs, etc., are treated as military inventories. However, some single-use items, such as certain types of ballistic missile with a highly destructive capability, may provide an ongoing service of deterrence against aggressors and therefore meet the general criteria for classification as fixed assets.