Every enterprise operates within norms of it's industry and the market they exist in. If your business is selling commercial snow grooming equipment and operating in Death Valley, well, you get the idea - that's not the norm of being in business in Death Valley.
However, you're in this business because the ownership saw an opportunity and a need for products of this kind - so here you are. Also,
this business of yours has certain traits and happenstance that are expected, by banks, financial factor agents, credit reporting agencies,
governmental authorities - Fed, state and local. So showing something that pops up with a dollar amount that just screams of money, only
to be satisfied a few days later... just begs for flurry of questions from those you don't want asking questions.
Here's another consideration - when this property is received by your company, a person of your employ signs for it. Being on your property
has certain baggage. Insurance and liability claims are an important consideration when damages are incurred and your insurance carrier
finds out that your have no record on your books that supports that value. See where I'm going with this?
Also, trying to make you company look better that what it is by creative bookkeeping is outright fraud and can subject the one signing off
on misrepresentation open to all kinds of legal problems.
My suggestion to you is this- report the AP as you normally would like any other purchase. State this value (AP) at cost plus a all associated
acquisition costs as specified by your standards for the business that you're in.
Finally, I'd be very careful asking "around" of how to be creative.