Depending on the type of repairs made to the trailer you can enter the trailer repairs as an increased basis to the trailer asset. If the repairs were more of an improvement or increased the life of the trailer (ex. replacing the floor or roof of the trailer) or under repairs and maintenance if it was basic maintenance like sealing the floor in the trailer.
The tires and brakes are normal wear and tear items that you so would be listed under Business Expenses>>Other Common Business Expenses>>Repairs and Maintenance
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