How to property do an expense sheet Real Life Example

[Rudy Hernandez]

Hi BP members,

Hope all is well.

I have been managing my own expense report and am stuck on what I feel like is either obvious or I am just oblivious to it.  In my expense report, I include 5% maintenance fee for any future repairs I would need to do.  So, for the last say 4 years, I have accrued about $6,000.00 (in 5% savings of my rental income).  Recently, I performed an upgrade to the master, which cost about $3,000.00.  My question is this, how to assign this actual $3,000.00 cost for the upgrade to the $6,000.00 (5% fee that is taken from rental income each month)?  Does the total come out to $9,000.00 now?  

I feel like the answer is obvious and I am missing it.  Does anyone have any feedback?  Even an expense report they may use that do mind sharing.

Thanks!