The correct answer is: D. expensed; expensed Explanation: Costs that maintain a plant asset in its present condition (e.g., routine maintenance, minor repairs) should be expensed because they do not extend the asset's useful life or improve its efficiency. Costs that restore a plant asset to working order or its prior condition (e.g., ordinary repairs, fixing wear and tear) should also be expensed, as they merely bring the asset back to its original state rather than increasing its value or lifespan. Only capital improvements (e.g., adding a new feature or extending the useful life) should be capitalized as part of the asset's cost