Repair and maintenance costs for a business asset are generally deductible as ordinary business expenses under IRC § 162, separate from the depreciation deduction. If the game requires a major repair or component replacement, the cost may be deductible immediately or may need to be capitalized depending on the nature and amount. A complete breakdown does not affect your prior depreciation deduction, but if the game is permanently retired from service, you may be able to claim a loss deduction for any remaining adjusted basis (which would be zero if you took 100% bonus depreciation).
