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Repairs and maintenance donotinclude a. major tune-ups including labor and parts b. the costs of restoring an asset's service potential after breakdowns c. routine costs

Repairs and maintenance donotinclude
a. major tune-ups including labor and parts
b. the costs of restoring an asset's service potential after breakdowns
c. routine costs such as for cleaning and adjusting
d. expenditures that increase the asset's life

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