Here's the best example I can come up with, because I experienced it myself with a rental property.
Guy was installing a new central A/C unit, both the inside fan blower and the outside compressor. During installation he broke a few ceramic floor tiles and knocked a hole through the A/C closet wall accidentally. Replacing the floor tiles and patching the hole are both repair expenses. However, since they were incurred while installing a new asset (the central A/C) I just included the costs of those repairs as part of the cost of the new A/C system, despite the fact those repairs were actually done by another party over a week later.
