Sec. 451.181. Maintenance

Latest version.

The keeping of property at a standard of operating condition; also, the expense involved. Example: recurring operations of cleaning, oiling, repairing and adjusting. Maintenance cost includes outlays for:
(a) labor and supplies;
(b) the replacement of any parts that constitute less than a retirement unit; and
(c) major overhauls, the item of which may involve elements of the first two classes.

                    
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