would repair be captial item and about defintion of assets and expence

i would appreciate a quick reply thank you

ext: You are an adviser to a sole proprietor of a business selling home-made toys. During the year, the regular maintenance checks on the machine were missed due to cost-cutting. Later, the sewing machine stopped working and was unusable for two months while it was repaired. You have told the client that the repairs are just a maintenance cost and must be treated as an expense. However, your client does not want to record the cost of repairs as an expense this year because this will push the business results into a loss. Instead, she wants to capitalise the repair cost so it will be included in future depreciation