This is an offset account to account No. 89, and represents the total amount spent by the concern on repairs to its property during the period. The total amount is charged to Profit and Loss. It is the practice of some offices to carry the rent and repairs in one account in the ledger. The balance of such account will therefore show the net rents collected. Experience has shown, however, that it is advantageous to carry these accounts separately, as the monthly trial balance will then exhibit the exact amount collected and the exact amount spent. These separate amounts are much more important than is the difference between them, and the latter figure can very readily be obtained when the separate balances are shown.