GAAP Stipulates That Firms Should Do What with Expenditures That

GAAP stipulates that firms should do what with expenditures that increase the service potential of an asset beyond that originally anticipated?

A) Expense the expenditure immediately.
B) Capitalize the expenditure and depreciate it over the remaining service life of the asset.
C) Capitalize the expenditure, but do not depreciate the asset.
D) Charge it off to shareholders' equity.