 Hello, in this lecture, we will define ordinary repairs. According to fundamental accounting principles, while the 22nd edition, the definition of ordinary repairs is repairs to keep a plant asset in a normal good operating condition treated as a revenue expenditure and immediately expensed ordinary repairs being those repairs that are in the normal process to keep the assets going, not repairs that are intended to really extend the life of the asset, but are intended to keep the asset in the normal operating condition. For example, if we had a forklift, the ordinary repairs would be those typical repairs we would have on the forklift to keep it in operations, things like the oil change, things like the typical maintenance on the forklift. If however, we remade the entire forklift put a new engine in it and extended the life significantly of the forklift, then rather than expensing those types of expenses, we may have to then capitalize them as we did the forklift itself and then depreciate those costs. So one of the factors would be whether or not these expenses are keeping the forklift in normal condition or whether they're intended to extend the life or make the forklift useful for something other than it was originally intended for, ordinary expenses will be expensed during the time period, other types of expenses or capital expenditures that are improving the life or extending the life will then be capitalized on the balance sheet as an asset and then depreciated.