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by bux93 903 days ago
"Sales & Marketing" and "Research & Development" are categorizations you may read about in companies' annual reports, but "Maintenance"?

I'd suggest you read your company's financial statements. You'll find headings like "cost of revenue" or COGS, "General & Administrative" and others like one-off costs for mergers. All of these will have different dynamics, and in each company the dynamics may be different.