2121b1b5_re___AccountingExplanation_com__Reasons
[0] Repair to car A/c is debited. [Sr. No.] (xvi) [Nature of Expenditure] Revenue Expenditure [Reasons] 
Cost of repair to a motor car does not increase the value of the car, it is simply incurred to put back the car into working condition, so it is a Revenue expenditure.
Difference between Capital Expenditure and Revenue Expenditure - AccountingExplanation.com
Reasons