What is the best way to account for large maintenance expense ?

these are large maintenance expense which are incurred every few years,but will distort the inocme statements and give view of bad management , if we expense them as they happen every few years,,|||Accrue them, and show them as an annual "hit" to the P/L. The expense WILL be incurred... just spread out over a longer period...|||well you could average out the maintenance over the number of months


or set up a special account for the maintenance so that you'd show that you're preparing for it every few years. that would be viewed as better management.