In the operation of plant and equipment are bound to arise maintenance costs, the most significant of which are the cost of restoring assets. Moreover, this significance was determined not only and not so much value of work done, but primarily for the consequences of accounting and tax organizations. Due to the nature of work done on maintenance and restoration of basic facilities, they may be: – Do not change the characteristics of the object: repair and overhaul – which change the characteristics of the object: outfitting, renovation, modernization and technical upgrading. The tax and accounting legislation does the classification work of restoration and maintenance of fixed assets. However, for the adoption of accounting and taxation is important to determine to what has been done to the property – repaired, reconstruction, completion, upgrading or modernization. In accordance with claim 26 PBU 6 / 01, recovery of property, plant and equipment may be carried out by means of repair, modernization and reconstruction, and the definition of certain works in the Regulations, as well as other documents governing the accounting, no. According to the explanations of the Russian Finance Ministry 14.01.04g 16-00-14/10, in preparation Guidance on the accounting of fixed assets, approved by Order of the Russian Ministry of Finance dated October 13, 2003 91n, in Section 5, "Maintenance and restoration of fixed assets" were excluded determine types of repairs, including capital, because these issues are not governed by the laws on accounting. The main problem with the reflection in the accounting and tax for the maintenance of plant and equipment is just classification of the works as repair, upgrading or reconstruction, as the cost of restoration of property, plant and equipment are stated in the accounting period to which they relate, and the costs of upgrading and renovation of a fixed asset after their completion to increase the initial cost of such an object, if as a result of modernization and reconstruction of the improved (increased) originally adopted by the regulatory performance indicators (useful life, capacity, quality of application, etc.) .