Cost of printing textbooks

We provide training courses using text books printed by a printing company. Should the printing costs be treated as an expense or should it be capitalised?

Hi Liz,
Please see the below guidance regarding general and specific deductions: 
BIM40000 - Measuring the profits (specific rules & practices) - receipts & deductions: contents
if you require further advice on this matter, please seek professional help through a financial advisor or accountant.
Thank you.