2121b1b5_re___AccountingExplanation_com__Reasons
[0] Repair A/c is debited. [Sr. No.] (xii) [Nature of Expenditure] Revenue expenditure. [Reasons] 
Value of furniture does not increase as a result of its repair -- it is simply kept in a proper working condition.
Difference between Capital Expenditure and Revenue Expenditure - AccountingExplanation.com
Reasons