What are Ordinary Repairs?

Ordinary repairs are expenditures for repairs that do not prolong the life of an asset or increase its usefulness. These expenditures are charged to expense as incurred. If they had instead met one or both of the preceding criteria, repairs would instead be capitalized and charged to expense over time. Ordinary repairs tend to be lower-cost items.

Examples of Ordinary Repairs

An example of an ordinary repair is the replacement of a worn part on a machine. Another example is the replacement of the tires on a company vehicle. A third example is when you repaint a building.