1. Spare parts expenses refer to the expenses used by enterprises to purchase spare parts, which are used to replace damaged parts in production equipment or carry out routine maintenance. Spare parts refer to spare parts, tools, equipment and consumables that need to be used in the production process, which is one of the important conditions to ensure the normal operation of production. Enterprises need to carry out spare parts procurement and inventory management according to the types and usage of production equipment to ensure the continuity and stability of production.

2. Production maintenance refers to all kinds of repairs and maintenance carried out by enterprises to ensure the normal operation of production equipment and extend its service life. Production maintenance includes preventive maintenance, planned maintenance, fault maintenance and other maintenance methods. Its purpose is to ensure the reliability and stability of production equipment and reduce the production loss caused by equipment failure.