How are the costs of spare parts and materials allocated within the maintenance costs?
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Which friend is aware of issues in this area? What criteria or regulations are used for the classification?
Spare parts costs generally refer to the expenses for the components of the equipment itself, while material costs usually refer to the expenses for accessories or related items of the equipment. For example, in the case of a compressor: bearing shells and sealing rings are considered spare parts costs, while the pipes, flanges, gaskets, etc. required for installation fall under material costs
The components of the externally purchased equipment itself are considered part of the spare parts cost, while the materials used during maintenance, such as welding rods, bolts, lubricants, and other consumables, are classified as material costs!