Property Management

A Virginia commercial property manager is responsible for a building with a chiller HVAC system. Routine preventive maintenance of the chiller is best characterized as a:

ACapital expenditure
BOperating expense✓ Correct
CBelow-the-line expense
DOwner's personal expense

Explanation

Routine preventive maintenance costs are operating expenses (above-the-line) that reduce effective gross income. Capital expenditures involve major replacements or improvements that extend the useful life of a system (below-the-line).

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