IAS16 Initial recognition

IAS16 para8 says
“Items such as spare parts, stand-by equipment and servicing equipment are
recognised in accordance with this IFRS when they meet the definition of
property, plant and equipment. Otherwise, such items are classified as
inventory.”

My question is why we recognise these as current assets as Inventories because we can write off these items, if insignificant, as expenses & if significant then as PPEs. And recognising, say standby equipment, as inventories will save depreciation charge leading to reporting inappropriate profits which will make profit manipulation easier and will give rise to creative accounting practices. I think these items should also be recognised as PPEs.