Olympus Inc. buys a large truck for $175,000 that should last for 8 years. After 5 years, Olympus Inc. spends another $25,000 on this truck for the sole purpose of extending its life by 3 additional years. How is this $25,000 expenditure recorded?

As a decrease to accumulated depreciation

As an increase to the truck account

As an increase to maintenance expense

As an increase to repair expense incorrect