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then you have repairs and maintenance and these are basically expenses that need to be done to maintain property in an ordinary efficient way in order to make it operable for your business now itamp;#39;s important to distinguish between repair expenses and Improvement expenses because an improvement oftentimes is going to be depreciated or capitalized so repair is going to be that thing that kind of gets it back into operation Improvement is where weamp;#39;re taking something adjusting it adding to it doing something and making it better than what it was before so things that can be included in repairs and maintenance would be labor supplies laundry and cleaning janitorial type things those are all be part of that repair and maintenance maybe you have Pest Control we typically throw that in here as well
