on january 1, year 2, webb construction company overhauled four cranes resulting in a slight increase in the life of the cranes. such overhauls occur regularly at two-year intervals and have been treated as maintenance expense in the past. management is considering whether to capitalize this year’s $22,000 cash cost in the cranes asset account or to expense it as a maintenance expense. assume that the cranes have a remaining useful life of two years and no expected salvage value. assume straight-line depreciation.