The Texas Longhorns and Dallas Cowboys, a U.S. college and a professional football team based in Texas, are experimenting with using a robot, called Mobile Virtual Player (MVP), during practices so that players do not have to tackle each other and risk injury. Instead, the players can tackle the foam-padded robot that mimics the sensation of tackling a person. The MVP robot is battery-operated and can move around the field for approximately 3 hours, the length of a regular practice. The MVP robot was available through a limited release in the fall of 2016 with a full roll-out in January 2017. Pricing is $8,250 per piece.

MVP: Mobile Virtual Player was selected as the winner of the "Training the Athlete" category in the NFL 's second annual 1st and Future competition, powered by Texas Medical Center! Please, watch first four minutes of the winning pitch from the MVP company founder and CEO as well as Dartmouth Football Coach Buddy Teevens.

Question 2 of 5

1.0 Points

What if, after a year of intense use, routine maintenance needed to be performed on the MVP robots. For example, the foam padding might need to be replaced and it will cost $100 per robot. Would the Dallas Cowboys expense or capitalize the cost of the routine maintenance?

A. $100 of maintenance expense will be recorded
B. $500 of maintenance expense will be recorded
C. $100 increase in robot book value will be recorded
D. $500 increase in robot book value will be recorded