New landscaping
123	Paving a new parking lot
123	Fixing damage due to a car accident
123	Exterior and interior painting
123	Resurfacing a pool in an apartment building
123	Installing a new air conditioning system in an old building
123	Overhauling an engine in a large truck
123	Adding refrigerant to an air conditioning system

1.	Ordinary maintenance and repairs
2.	Asset improvements
3.	Extraordinary repairs