?Repairs vs. Maintenance

[Charles Press]

Here's a question that likely only the people that keep their own books or the accountant minded will appreciate.

Do you lump together your repairs and maintenance  costs on your income statement or do you keep them separate line items? 

Repairs : Something breaks, costs of fixing it.  I.e. Something is leaking, plumper fixes it.

Maintenance: Keeping something in working order.  I.e. HAVC pro checks your furnace, replaces filters, etc.

This does NOT include costs that would be capitalized and depreciated.  Replacing a heating system, flooring, building improvements etc.  I'm only asking about costs you will expense during the tax year.

Thanks!