Can we treat class room repairs as Fixed assets

 Any expenses to be treated as capital expenditure basically these conditions should be satisfied:

1.Such expenses substantially increases the useful life of Asset

2.Such expenses is likely to expand the entity's ability to generate the future economic benefits.

If above conditions are satisfied,then such expenses should be capitalized.

If expenses incurred for merely maintaining the assets ,then it should be recognised as Revenue expenditure.. 
 

I think it would be helpful for you. Thank you!!!