India - Annual Survey of Industries: 2011-12

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.