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Repairs and Maintenance

Repairs and Maintenance

Please note repairs and maintenance is defined as replacing, fixing or keeping the property in current working condition. There is no specific definition for a repair but the following guidelines are used to define repairs:

  • A repair is a restoration by renewal or replacement of a subsidiary part of the whole;
  • The materials used need not be exactly the same as the original material.
In order for an asset to be repaired, the asset should be damaged or deteriorated. The intention of the taxpayer (lessee) should be to restore the asset to its original condition.

Improvements, additions or alterations cannot be claimed as repairs and maintenance, as it cannot be defined as repairs and maintenance but rather capital improvements or additions.

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