What are examples of items not capitalized?

What are examples of items not capitalized?

Maintenance and repairs, whether on an ad hoc or contract basis, are not capitalized. Maintenance is the regularly recurring activity of keeping equipment in normal or expected operating condition. Repair is the activity of putting equipment back into normal or expected operating condition. The total effort to obtain the expected service life for normal production capacity during the life of the capital equipment item, including when necessary the replacement parts, is considered repairs and maintenance and should be treated as a current operating expense. Consumable supplies and license fees are not capitalized.