When considering warehouse space $($whether for renting or buying$),$ organisations are actively looking for value offerings, referring not only to a building but a greener building with solar panels on the roof. You are appointed on the capital equipment task team of an organisation who recently installed solar panels to supplement Eskom power. To ensure payment to the provider, the accounting department needs to allocate the expense correctly according to its description and usage. Which option best describes the classification of solar panels?

Single$-$purpose equipment, as solar panels can do one operation $($or several similar operations$).$

Operating equipment, as no organisation can trade without power supply.

Green capital fittings, as solar panels are semi$-$permanent structures.

Green or accessory capital equipment, as solar panels are categorised as part of $$green funding$$ at financial institutions.