Yogesh Dhokne, I (moderator of MM) had moved this discussion to EAM, because MM does not have any path with Equipment (use SEARCH_SAP_MENU and enter Equipment), same is valid for statuses like ESTO in Equipment, (ESTO means Equipment in stock) it is not a MM topic since MM has no status management, this is setup in IMG of PM. Transaction like IE02 are found in the Plant Maintenance menu. So it is logical for me that a discussion about Equipment and an assumed wrong status ESTO rather belongs to EAM than MM.
And all the customizing for Serial numbers is as well in the PM IMG