Equipment maintenance: this is the most common subject, which is used to record the expenses incurred by the daily maintenance of equipment in the production workshop, including equipment repair, replacement of parts, maintenance and lubrication, debugging, etc.
Production cost: If the maintenance cost is directly related to the production of the product, it can be included in the production cost. This applies to those maintenance expenses directly related to the product, such as repairing the machines on the production line and adjusting the equipment to adapt to the new products.
Maintenance cost: this course can be used to record the general maintenance cost of equipment in the production workshop, such as the cost of regular inspection, cleaning, lubrication and maintenance of tools.
Depreciation expense: If the maintenance expense is caused by equipment aging or wear, it can be partially included in the depreciation expense. Depreciation expense refers to the decreasing value of equipment in use, so some maintenance expenses may be related to equipment depreciation.
Which subject to choose depends on the company's accounting system and reporting requirements. It is recommended to consult a financial accountant or a professional accountant to ensure that the daily maintenance expenses of the equipment are correctly classified and recorded.