Very late reply, but these are maintenance/repair as they are related to the normal operation of the vehicle. It is not an improvement to replace a broken part that is necessary for the car's normal use. These would be deducted from income as repairs rather than depreciated as a capital expense, which is actually more advantageous. An oil change would be considered maintenance as well. A new set of speakers, especially an upgrade replacing stock speakers that still worked, would be considered an improvement. Replacing your tires is also maintenance/repair.
Hope this helps for historical purposes.
