Regardless of how you might classify this type of 'asset' - there is also a value consideration, and $200 would be probably be too small to capitalize for anything. So it would be expensed. It is not going into sales direcly so its not a COG item, therefore it goes into 'expenses' and exactly where is your call.
Now if was $200,000 then you probably would be capitalizing it. US companies typically like to classify assets exactly according to the tax rules which you can research or ask about further - thats not my area. For companies with less prescriptive requirements I would suggest that this is an 'intangible asset' not a fixed asset.
