Each Equipment A/C in COA or Cost Center

For fuel expenses should we track expenses a/c of our equipment using chart of account or cost center?
which one is better to track expenses of each equipment in the end of month.

should we create child fuel account for each equipment under “Heavy Equipment Fuel”
Create just “Equipment Fuel” Child Account under “Heavy Equipment Fuel” and when doing journal voucher entry, just select cost center for the Crane? like below:

OR should we make Both individual equipment accounts AND select Cost Center for the equipment too…
Another option is Selecting an Equipment account and for cost center just selecting the Default “Main” Cost Center.

Please Advise

Best person to answer this is your chief accountant or your auditor. This is finance related query answer of which depends on how you want to report the cost.

Cost Center for each Equipment look better. The expense account for fuel etc. should be common.