A company buys a large truck for $176,000 that should last for 8 years. After 5 years, the company spends another $27,000 on this truck for the sole purpose of extending its life by 3 additional years. How is this $27,000 expenditure recorded?

A As a decrease to accumulated depreciation B As an increase to the truck account C As an increase to maintenance expense D As an increase to repair expense