固定资产在投入使用以后,为了维持其正常工作状态,需要经常地追加劳动支出。没有这种追加劳动,固定资产就不能正常使用。这种追加劳动包括:对那些同生产过程不可分开的有害的自然影响的单纯预防;对固定资产在实际使用时会出现的某些缺陷的补充,纠正;对固定资产在使用中的正常磨损而构成的衰老或消耗进行修复和更换。这些追加劳动在资金上的耗费就是固定资产修理费用。由于造成固定资产修理的必要性往往是偶然发生的,其修理费用的支出就会不均衡地出现。为了使修理费用按受益对象合理分配,而且一旦需要进行修理时,其实际发生的修理费用又可避免一次性地计入产品 After the fixed assets are put into use, in order to maintain their normal working conditions, labor expenditures need to be constantly increased. Without such additional labor, fixed assets can not be used normally. Such additional labor includes: simple prevention of those natural impacts that are inseparable from the production process; additions and corrections to certain defects that may occur in the actual use of fixed assets; normal wear and tear in the use of fixed assets while Composition of aging or consumption for repair and replacement. The cost of additional labor in capital is the cost of fixed assets repairs. Since the necessity of repairing fixed assets often happens by chance, the cost of repairs can not be balanced. In order to reasonably distribute the cost of repairs according to the beneficiaries, and once the need for repairs, the actual cost of repairs can be avoided once and for all