Add items to inventory, new business

I’m opening a new business and I already have some inventory items from the previous business. How should I add these items to my inventory? As a purchase invoice?
Should this indicate as expenses?

Since these inventory items are not part of a business that you are migrating to Manager, they should not be entered as starting balances. Their value represents an in-kind contribution of capital, an investment. The exact method of entry depends on the legal form of organization of the new business and who owned them previously. But in principle, you need to debit the asset account Inventory on hand and credit some form of equity account. The equity account might be owner’s equity, a member’s capital account, etc. From the perspective of the new business, these items did not appear magically from thin air. Some entity contributed them, and that entity needs to be credited for the investment.

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