Carl
Level 15

Deductions & credits

That's what I understand. The UTV is a depreciable piece of equipment used extensively in the production of income. The gas and oil needed to run it is a supply expense. The servicing needed to maintain it is a maintenance expense. Remember my definitions from "rental property assets/repairs/maintenance expenses defined"? The UTV is the asset, the gas and oil is the maintenance/supply expenses, and fixing that flat tire is a repair expense.