There are also some regular maintenance operations during the life of property, plants and equipment. As for the building, it may be the inside paintwork, some repairs, etc. These expenditures will not be added to the cost of the building, because they do not extend the useful life or increase the capacity of the asset. These kinds of expenditures will be recognized as a period expense and are debited to Repairs and Maintenance Expense account. The correct answer is C.