Too often estimates of facility maintenance and repair (M&R) requirements are vague and imprecise in terms of the costs actually being addressed. For instance, when funds are budgeted for "renewal" do they address obsolescence, deferred maintenance, or change in use requirements? There is no common terminology that permits the comparison of the scope and accuracy of the many models proposed to forecast M&R requirements. This paper proposes a taxonomy of M&R costs that should sharpen the focus of M&R planning.
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