I must admit I'm not very familiar with business accounting or tax rules, and I can't find any sources that directly address this specific topic. it's my unders

I must admit I'm not very familiar with business accounting or tax rules, and I can't find any sources that directly address this specific topic. it's my understanding that equipment purchases are counted as expenses for the business, so they get to subtract it from their taxable income. does this change when the employee directly controls equipment purchases?