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I do not understand the meaning of として in this sentence:

設備機器を固定資産として登録するために必要としているのでしょう.

Edit (from comment): There are 2「として」in the sentence above. In my opinion, the first one has the same grammar as this sentence: 彼はその箱を椅子として使った

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    Can you demonstrate some prior effort at trying to make sense of it? As a rule japanese.stackexchange.com does not provide a free translation service. – virmaior Aug 13 '14 at 1:50
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    Which として are you talking about? Both? – istrasci Aug 13 '14 at 3:19
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    @istrasci わっ、「として」2つあるやん~~ぜんぜん気づかなかったwww – user1016 Aug 13 '14 at 13:56
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    This is the first time I use this website then I do not understand some rules here. Thank you everyone so much for your supporting. there are 2「として」in above sentence. In my opinion the first one has the same grammar with this sentence. 彼はその箱を椅子として使った. – Tien Vu Aug 14 '14 at 3:49
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I think the として in 固定資産として means "as" (meaning 3)

必要として is the て-form of 必要とする(to need; to require).
(or, 必要としている is the progressive form of 必要とする.)

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