Distributor Co. provides distribution services for a large online retailer. In providing these services, Distributor Co. extensively uses conveyor belts to move shipping boxes and their contents throughout Distributor Co.s warehouse. The seams in the companys conveyor belts are experiencing periodic jams, at times bringing the belts to a stop. The company has invested $100,000 to apply a special bonding agent to the belts seams to correct the issue and prevent future jams. By applying this bonding agent, Distributor Co. anticipates that it can avoid replacing the belts to fix this jamming issue. There is also a chance that this bonding agent will result in a moderate extension of the belts useful lives. How Distributor Co. should account for the special bonding agent?