India - Annual Survey of Industries 2001-02

repair & maintenance of all fixed assets: The cost of materials consumed by the factory for repair and
maintenance of buildings, plant & machinery, pollution control equipment and other fixed assets and cost of
repairs and maintenance carried out by others to the factory's sister concerns is to be included but capitalized
repairs are not included. It should be noted that materials consumed for repair and maintenance and those
commodities that help to keep the fixed assets of a factory in shape and in a serviceable condition are
distinguished from consumable stores, i.e., commodities which indirectly help in production, without having anything to do with the upkeep of fixed assets of the factory. Consumable stores will not be reported here. The kerosene oil used for cleaning the machinery will be shown against Item 2 as it helps the machinery to remain in working condition.
This is common to all the repair & maintenance against Item 2a,2b,2cand 2d