Accounting problem: A company produced an aircraft carrier. Is the aircraft carrier a fixed asset or an inventory? Is the expenditure revenue expenditure or capital expenditure? why

First of all, it will not rashly produce aircraft carriers in non-manufacturing industry, so it is judged that this is at least manufacturing industry, and aircraft carriers are its main business and should be included in its inventory. It's just that the business cycle is not one year, but he capitalized the related expenses. It depends on the specific situation. In most cases, it is still cost-effective.