When a major repair is performed , this can be added to the asset , along with accumulated depreciation, in order to come up with a new asset value. Otherwise minor repairs are expensed against accounts payable or cash, but disposal expense of remaining depreciation value of old parts for major repairs are expensed against the asset (expensed against means act as credit side of double entry to a debit expense).
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held assets - minor repairs are expensed, whereas major repairs are capitalised
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