Field help:
... including maintenance expenses
In this field, enter the maintenance expenses included in the "Other expenses for commercially used properties (excluding interest and depreciation)". Maintenance expenses are costs incurred to keep the property in an operational condition. These include, for example, repairs, maintenance or renovations that are necessary to continue using the property.
Maintenance expenses differ from acquisition and production costs because they only concern the maintenance of the substance and not the appreciation or expansion of the property.
