Maintenance effort
As maintenance costs (including maintenance costs and repair costs in) one calls accounting the costs that a business entity for the maintenance or repair of things , tangible or collections of objects has to spend.
General
Stationery (except undeveloped land and land rights ) and buildings are subject by their use of wear , fatigue or wear , which through maintenance, repair can be countered or repair. Maintenance, repairs or repairs are required to ensure the functionality of the items and to avoid operational disruptions or even incorrect production . Maintenance refers to all precautionary measures to delay the reduction of the existing wear and tear supply . According to DIN 31051 , maintenance includes all "measures to maintain the target state of technical means of a system". In contrast to repairs, maintenance is designed to ensure that systems or equipment are still functional through adjustment , cleaning , lubrication , preservation and the scheduled replacement of wear parts (e.g. filters or seals ) if their expected service life is shorter than the next maintenance interval, keep intact. Maintenance therefore maintains a target state; repairs must restore it.
Accounting
The maintenance expenditure represents a type of cost that is to be booked in the profit and loss account according to § 275 Abs. 2 Nr. 8 HGB as "other operating expenses". If the maintenance is carried out by the company's own staff using its own material , it must also be taken into account in the balance sheet for the maintained balance sheet item as capitalized personal work pursuant to Section 275 (2) No. 3 HGB ( personnel and material costs). The IFRS (IAS 16.12) assume that expenses are recorded in the case of customary repair and maintenance costs; only a major inspection or general overhaul can be activated.
Failure to maintenance work that within three months of the next fiscal year will be made up, may by means of provisions for expenses according to § 249 para. 1 no. 1 HGB passivated be.
Others
Maintenance or repair costs are to be assessed accordingly. Repair costs are incurred when a defective object has to be restored to a functional condition. Repair costs are incurred when the target condition of things is to be restored. Both types of costs are treated like maintenance costs in accounting.
Repair costs are also incurred if something is destroyed (e.g. a motor vehicle in a traffic accident ) and efforts have to be made to restore it. If its repair is objectively impossible and its restoration ruled out, then there is an irreparable total loss .
Individual evidence
- ↑ Gerhard Bandow / Hartmut Holzmüller (eds.), This is not a model at all! , 2010, p. 300
- ^ Fritz Neske / Markus Wiener (eds.), Management-Lexikon , Volume 4, 1985, p. 1609
- ^ Madlen Ventzislavova / Christian Hensel, Business Administration Formula Collection , 2012, p. 82
- ↑ Alina Schulte im Hoff, Provisions according to HGB and IFRS in comparison , 2014, p. 36 f.
- ↑ Claus Luttermann / Bernhard Großfeld, Accounting Law , 2005, p. 199
- ↑ AG Munich: Usual remuneration for vehicle repairs - no flat-rate calculation based on fictitious labor values (DAT list), billing only based on the hours actually worked
- ↑ Reinhard Greger / Martin Zwickel, liability law of road traffic , 2014, p. 611
