{"iri":"https://lexicon.financial/financial/coa/BuildingRepairs","label":"Building Repairs","definition":"Repair-and-maintenance expense specific to occupied real property — patching, painting, HVAC servicing. Capitalized only if the work constitutes a betterment, restoration, or adaptation per IRS regs.","license":"https://spdx.org/licenses/MIT","source":"gnucash","source_url":"https://github.com/Gnucash/gnucash/tree/stable/data/accounts/C"}