To allow wheelchair bound to enjoy refreshment / hot or cold
Often the need for an elevated leg rest is driven by an acciden - See more at: https://www.wheelfreedom.com/products/lightweight-elevated-leg-rest-wheelchair/#sthash.5lCDENkO.dpuf
Help reduce pressure due to long sitting
To allow to hold Oxygen tank to the wheelchair.
Aids in moving from wheelchair to bed, commode, etc.
When walking is difficult or impossible due to illness, injury, or disability.
To replace the worn out wheels.