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Capital maintenance expenditure (CapManEx) is the expenditure on asset renewal, replacement and rehabilitation costs, based upon serviceability and risk criteria. CapManEx covers the work that goes beyond routine maintenance to repair and replace equipment, in order to keep systems running. Accounting rules may guide or govern what is included under capital maintenance and the extent to which broad equivalence is achieved between charges for depreciation and expenditure on capital maintenance. Capital maintenance expenditures and potential revenue streams to pay those costs are critical to avoid the failures represented by haphazard system rehabilitation. [Source: Fonseca, C. et al., 2010. Life-cycle costs approach : glossary and cost components. (WASHCost briefing note ; no. 1). The Hague, the Netherlands: IRC. P. 4]