Maintenance—Buildings – Ford Online Accounting Manual

Expenses

MAINTENANCE—BUILDINGS	EXPENSE ACCOUNT
	8420/8425/8426

Expense of maintaining owned or leased property used in the automobile business.

			Jrnl.	Dr.	Cr.

Repainting of offices by outside vendor on open account			P
	Maintenance—Buildings			8420
	Maintenance—Buildings—Service—QL/FL/QCSC			8425
	Maintenance—Buildings—Parts—QL/FL/QCSC			8426
		Accounts Payable—Trade			2100

Repair and maintenance expenditures keep assets in efficient operating condition but do not appreciably lengthen their life or materially increase their value.
Purchased custodial services, guard patrols, etc., should be charged to Account 8660, Professional & Service Fees.
Maintenance expense on owned or leased property not used in the automobile business should be charged to Account 9450, Other Deductions.
For Departmentalization purposes, maintenance of property occupied by a specific operating department should be charged to that department. Maintenance of integrated dealership property should be distributed to departments as provided in Departmentalization.