Mr. Relin.

I thought it needed relining.

- Here he is now. - Hi, I'm Greg Relin.

Tune-ups, oil changes, brake relining, engine rebuilds, rebuilds on trannies...

- I hope there's not a problem. - Mr. Relin didn't tell you?

The relining costs then incurred are capitalized, with the consumption of each new lining shown by depreciation over the subsequent five years.

3.9 Major components of some items of property, plant and equipment may require replacement at regular intervals. For example, a furnace may require relining after a specified number of hours of usage, or aircraft fixtures such as seats and galleys may require replacement several times during the life of the airframe.

Included in the amount of $480,500 are associated works, such as the repair and relining of the roof gutter, the repair and replacement of external cladding, the inspection of the roof membrane and remedial works, the replacement of the lighting protection conductors and associated architectural services.