Maintenance is changing tires and doing oil changes and replacing filters.
Replacing an old rubber conveyor belt with a new rubber belt. Changing a roller on a conveyor belt is considered maintenance.
Putting a whole new system in place which reduces maintenance is capital expenditure and investing in the business.
Just like a car, doing an oil change and replacing brake linings is considered maintenance.
Buying a new car is not maintenance.
Quarterly predictions, page-667
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