The paper presents the problems of proper qualification of repair and restoration works and their reflection in accounting. In this regard, not only the main ways of reflecting the costs of repairing fixed assets are described, but also the author's illustrations of the most typical situations are given, the issues of reserving the costs of repairing fixed assets, as well as monitoring their condition in the internal control system are disclosed.
Kiseleva et al. (Sun,) studied this question.