CO-PC - Tool as changeable part of the machine

Dear experts,

I am new in CO-PC.

Our client is a production company that produces parts for iron (parts for machine industry) .

They use machines that have removable parts depending on the machining (for example, they have machine that is using a particular drill, depending on the final product and, when it is replaced by other, return it to the warehouse and it can be used later). These tools (eg drill) are produced internally using CO investment orders.

In the implementation, which is in progress, we have defined such tools as fixed assets, but this creates lot of problems when calculating actual costs. The only option would be to define each of these tools as a work center and connect it to the individual cost centers, but there are many of them and a new one are constantly being created.

I think that we should define those tools in some other way (not as fixed asset) but I am not sure how. Is there a standard process? PM module is not a part of the project.

May I ask you for some advise?

Thank you in advance.