@ogo one idea would be to have a Work Order created from the Project - Material and Services → and record used time of the tool in the WO. Then once you Finish the WO, the real cost will also show up in the Project.

Another option to declare the usage of the tool linked to the project would be to have a Shop Order and while working on the SO Operation you could also report tool usage.

So there are various ways to do this, but more details on the exact project scenario would be needed.

Thanks Marcel for your answer.

i have thought about theses solutions but on this case i don’t have shop or work order. the need is directly on the project  

I've been thinking about these solutions but I think that if I present this solution to the customer, he will refuse it.
I'm surprised that there's no direct input solution on the project. why does a project transaction only accept resource types = person group? 

do you think it’s possible to remove this control on the project transaction or project cost where there is the same control.

You can make it as a rental item, with a planned start and finish date and the collect the actual costs from there. Rental can also come from Schedule of Work (23R1) and transferred to the activity.

And tools / equipment can be added to the resource group of type “Tool/Equipment”