15. What was included in the charges to repairs and maintenance?It seems like a lot and we may be able to capitalize some or all of those costs.

Those costs were for repairs on the trucks we purchased last year and consisted of the following:

Feb 12, 20X3 -- Installed special tooling on each of the two trucks$ 26,000

Various dates -- Tires, tune-ups, and other repairs$ 1,800

16. Did these costs increase the useful life or the efficiency of the trucks?

None of these costs affected the useful life of the property, but the trucks are definitely more efficient now, since we really needed the tooling to do the work needed for several of our new customers.