### Question
How does Rules for Computing Investment Credit define facility maintenance expenses?


### Answer
Under *26 U.S.C. § 48D*, **facility maintenance expenses** is defined as:

> costs paid or incurred to maintain a facility, including—



(A) mortgage or rent payments,



(B) insurance payments,



(C) utility and maintenance costs, and



(D) costs of employment of maintenance personnel

#### Citation:
  - *26 U.S.C. § 48D*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart E-Rules for Computing Investment Credit**

