5e737bcd_siness_and_Professional_Income__Current_expenses
[Criteria] Is the expense for repairs made to an asset in order to sell it? [Capital expenses] The cost of repairs made in anticipation of selling a property or as a condition of sale is regarded as a capital expense. [Current expenses] 
When the repairs would have been made anyway, but a sale was negotiated during the course of the repairs or after their completion, the expense is considered current.
T4002 - Business and Professional Income
Current expenses