Repairs and maintenance cost under CAS-12 demands consistent classification, measurement, assignment and disclosure across in-house and outsourced work. Repairs and maintenance cost under CAS-12 covers expenditure incurred to maintain or restore an asset to its intended condition and efficiency. The standard includes preventive, predictive, corrective and breakdown maintenance, along with major overhaul, and classifies repairs by nature, size, asset class and workshop type. It requires cost measurement through related cost accounting standards for materials, employee cost, utilities and depreciation, and provides specific treatment for in-house work, contractor jobs, spare replacement, reconditioned high-value spares and amortisation of overhaul costs. Repairs and maintenance cost is to be traced or assigned to cost objects on a reasonable basis and disclosed separately where material.