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General deductions, Golden Dumps (Pty) Ltd image - Coggle Diagram
General deductions
Repair
Flemming 
The expenditure incurred must be as a result of damage or the need to repair an asset that has been subject to use, in order to be classified as a repair. The cost must maintain the income earning ability of the asset, not improve this.
African Products Manufacturing Co Ltd
Repair is restoration. Restoration can either be by replacement or renewal of parts of the whole. Repair is different from an improvement which is creating a better asset
Warner Lambert SA (Pty) Ltd
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New State Areas Ltd
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Expenditure & Losses
Joffe and Co )
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Port Elizabeth Tramway
1: What is the purpose of the expense?
2:How closely connected is that expense to the production of income?
Nasionale Pers Bpk
If a payment is contingent upon the happening of an uncertain future event, the expense and corresponding liability can only be actually incurred once the conditions are met
Edgars Stores
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Golden Dumps (Pty) Ltd
Where an obligation to pay an amount is in dispute, the expense can only be actually incurred when the dispute is settled with regards to the obligation and the amount thereof
Port Elizabeth Tramway
1: What is the purpose of the expense?
2:How closely connected is that expense to the production of income?
Joffe and Co )
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Provider
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Mobile Telephone Networks
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Rand Mines
Cost incurred to create a capital structure = capital
Cost incurred to work the capital structure = revenue
Carrying on a trade
Burgess
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Trade tests include all professions, businesses, employment, and property uses.
Golden Dumps (Pty) Ltd
Where an obligation to pay an amount is in dispute, the expense can only be actually incurred when the dispute is settled with regards to the obligation and the amount thereof