Ask your accountant or if you do not have the tax office responsible for you. The latter are obliged to provide information.
In your case, different variants are possible depending on the year of acquisition of the flash unit.
Why do not you ask your tax advisor?
Everything about the flash unit belongs summarize. Later to creating parts can be added to the pool afterwards.
Maybe the question is to determine whether the "photo flashes" are possibly assess together with the camera equipment and that if it is merely System flashes the camera manufacturer, rather than stand-alone devices such as mono flash flash heads.