Often when companies upgrade an existing plant, expand facilities or build new “green field” sites, the new equipment comes with a spare parts package. This is sometimes called a two-year spares package. The cost of these parts is then absorbed into the capital cost of the project and the parts are entered into the spare parts inventory at zero cost. When issued for use they are treated as free of charge.
Of course, they weren’t free. The company paid for them. It’s just that the allocation of that cost went into a different accounting bucket.