Heaters for Office - nominal code

Hi I've just bought a couple of heaters for our office around £200. I'd normally post these to office equipment 0030 on Sage but my dad, who's taken over our accounts, has said not to because of allowing for depreciation. Which nominal code should I post to?

 

Does you dad want to write them off as an expense in the current year?

 

Have you got a code heading such as 'equipment expensed' or 'repairs and renewals' ?