Repairs

When restoring an asset to running order does not increase its value or extend its life, it is called a repair.

Changing the tail light in your car is a repair, replacing the engine is not. That is because putting in a new engine will probably allow the car to run several more years while replacing the tail light will not increase the life of the car.

https://accounting.uworld.com/cpa-review/lc/accounting-dictionary/term/repairs/