Note: Maintenance includes keeping a functional unit in a specified state by performing activities such as tests, measurements, replacements, adjustments and repairs.
注：维修是指通过一些活动，诸如测试、测量、更换、调整以及修复等，使功能部件维持在规定状态。
The cost of repairs and maintenance is expensed as incurred; major replacements and improvements are capitalized.
维修和保养费用计入发生，重大的更换和升级计入资产。
Maintenance includes keeping a functional unit in a specified state by performing activities such as tests, measurements, replacements, adjustments and repairs.
维修是指通过一些活动，诸如测试、测量、更换、调整以及修复等，使功能部件维持在规定状态。
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