著者名,書名,版表示,出版者名,出版年,シリーズ名,番号,ISBN,ISSN,URL
"Holmes, Roderick L.",Accounting for maintenance and repairs : the relationship between accounting for depreciation and maintenance and repairs,,University Microfilms,,Dissertation on accounting of main universities in America,,,,https://cir.nii.ac.jp/crid/1130859591242669451