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TeachMeFinance.com - explain Maintenance expenses Maintenance expenses -- That portion of operating expenses consisting of labor, materials, and other direct and indirect expenses incurred for preserving the operating efficiency and/or physical condition of utility plants used for power production, transmission, and distribution of energy. About the author Mark McCracken Author: Mark McCracken is a corporate trainer and author living in Higashi Osaka, Japan. He is the author of thousands of online articles as well as the Business English textbook, "25 Business Skills in English". Copyright © 2005 by Mark McCracken, All Rights Reserved. TeachMeFinance.com is an informational website, and should not be used as a substitute for professional medical, legal or financial advice. Information presented at TeachMeFinance.com is provided on an "AS-IS" basis. Please read the disclaimer for details.