This is new subject and I need some help please. I am trying to figure out how to estimate and how to include in my accounts provisions for repairs (haulage business ). Should I base my estimates on previous 12 months ? ? Do I create provision for sum of all repairs from that period ? Also, if I create managmnet accounts every month, should I compare estimates with new 12 month period and make adjustment ? I cant figure out which account other than repairs expense account would be involved ? I bet, I need to create provision account for repairs ( Balance Sheet ) but would that be contra account for creditor ? Also, if anyone here has any experience in transport industry, what other provisions would be useful for this type of buisness ? ( other than provision for doubtful debts of course )?