USA Question about expenses

[VS2000]

I am an engineer who is trying to learn basic accounting & how to read balance sheets, P & L, Cash Flow etc.

Let's say a door in the company's office has problems & the company gets a carpenter to fix it & pays him a 100$. Does this expense feature in the Income/P&L statement.


Let's say a some manufacturing equipment breaks down & the company has to pay 200$ to fix it. Does this expense feature in the Income/P&L statement.

In either case if the answer is year, under what head does it appear?

 

[Tinytim]

Credit cash and debit repair, and maintenance (PL)

 

[VS2000]

Credit cash and debit repair, and maintenance (PL)

This is Ford's Income statement

https://www.sec.gov/Archives/edgar/data/37996/000003799616000092/f1231201510-k.htm#s8A732B05158E3A54B5620B071F2FD920

I don't see any such head at all.

Likewise here https://financials.morningstar.com/income-statement/is.html?t=0P0000029A&culture=en&ops=clear
- Does this get bundled under some other head?

Also in the cash flow statement will this reflect under cash flow from operations or under Capex in Investment cash flow?