Restaurant
Equipment Maintenance & Repair
Paying a technician to service the commercial refrigerator.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Repairs & Maintenance Expense | Expense (+) | 120.00 | - |
| Cash / Bank | Asset (-) | - | 120.00 |
💡 Accountant's Note
Routine maintenance and minor repairs are expensed immediately. Only a major overhaul that extends the asset's useful life would be capitalized.
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