{"iri":"https://lexicon.financial/financial/coa/RepairAndMaintenance","label":"Repair and Maintenance","definition":"Routine upkeep of property and equipment — minor fixes, scheduled servicing, parts replacement. Expensed as incurred per IRS Reg §1.162-4 (vs capitalized improvements per §1.263(a)-3).","license":"https://spdx.org/licenses/MIT","source":"gnucash","source_url":"https://github.com/Gnucash/gnucash/tree/stable/data/accounts/C"}