Letting expenses (assembling a bed)

[someone]

Last year I started letting a furnished property.

I understand that the initial purchase of the furniture is not an allowable expense.

But the sofa-bed was a flat-pack item and I also paid someone to assemble it (this was a separate supplier/invoice not linked to the supply of the bed itself)

Is that assembly charge an allowable expense or is it, like the furniture, not allowable?

[bd6759]

Costs associated with capital expenses are also capital expenses.

[someone]

Costs associated with capital expenses are also capital expenses.

Thank you.