Where does the purchase of equipment show up on a profit and loss statement?

Purchase of equipment, if it is of non current nature i.e (useful life is more that one year) does not show up on a profit and loss statement instead it is capitalized and depreciated over its useful life.

The purchase of equipment is is capital expenditure. The  equipment is a non current asset and as such Will appear in the statement of financial position and not in profit and loss statement. Any depreciation on the equipment will be treated as an expense in the income statement and the equipment will be reduced accordingly.

It is important to note that on revenue expenditures are appear in the profit and loss statement. Capital expenditures go to the balance sheet as they will be used for more than one accounting reference period.

Generally, equipments lie under fixed assets category and profit & loss statement does not contain any aspect of such "purchase" transaction.

However, if the entity's normal business is to buy and sell equipments then such purchase increases the inventory level and accounts for in the cost of goods sold calculation in profit and loss statement.

The purchase of equipment that will be used in a business is not reported on the profit and loss statement. However, the depreciation of the equipment will be reported as depreciation expense on the profit and loss statements during the years that the equipment is used.

For example, if a company buys equipment for $100,000 and it is expected to be used for 10 years, the company's profit and loss statements will report depreciation expense of $10,000 in each of the 10 years (assuming the straight-line method of depreciation is used).

The purchase of equipment is shown on the statement of cash flows for the period in which the purchase took place. The equipment will also be reported on the company's balance sheets at its cost minus its accumulated depreciation.

The profit and loss statements are also known as income statements, statements of operations, and statements of earnings.

Equipment is assets so it will not show in profit & loss statement

Equipment is an asset and it is showing under balance sheet. It's depreaciation should calculate based on usefull lifetie and depreciation charge is showing in P&L.