repairs

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repairs

Work to return a property to its former condition without extending its life.Repairs are fully deductible on the current year's tax returns.

Repairs

Repairs are expenditures to keep business-use property in good operating condition that do not significantly add to the value of the property or extend its useful life. Also se "Capital Improvement."
References in classic literature ?
The friends of the deceased, especially the women, repair here at sunrise and sunset for some time after his death, singing his funeral dirge, and uttering loud wailings and lamentations.
Certainly, who hath a state to repair, may not despise small things; and commonly it is less dishonorable, to abridge petty charges, than to stoop to petty gettings.
I think,' answered the bean, 'that as we have so fortunately escaped death, we should keep together like good companions, and lest a new mischance should overtake us here, we should go away together, and repair to a foreign country.
These are nearly the civil magistrates which are requisite to a government: but there are other persons whose business is confined to religion; as the priests, and those who are to take care of the temples, that they are kept in proper repair, or, if they fall down, that they may be rebuilt; and whatever else belongs to public worship.
Let us all think," said Tip; "and perhaps we shall find a way to repair the Saw-Horse.
It was a grave question as to whether the man could repair his plane and continue the journey, and it seemed equally questionable as to their ability either to proceed on foot to the coast or retrace their way to the country they had just left.
We have been working upon it steadily since; but I have to report, sir, that it is beyond repair.
Moreover, it was apparent also that the harrows and all the agricultural implements, which he had directed to be looked over and repaired in the winter, for which very purpose he had hired three carpenters, had not been put into repair, and the harrows were being repaired when they ought to have been harrowing the field.
Beautiful prospectuses, sir, all flourished over with Gothic devices in red ink, saying it was a disgrace not to restore the church and repair the famous carvings, and so on.
At length one of those rich relations to strengthen whose interest and importance your father had been sacrificed, as others are often--it is no uncommon case--died, and to repair the misery he had been instrumental in occasioning, left him his panacea for all griefs--Money.
Summoning the cab of most promising appearance, he directed the driver to repair to Montague Place, Russell Square.
To the eyes that have dwelt on the past, there is no thorough repair.