Answer:
The correct answer is letter "B": Extend the useful life of an asset beyond its original estimate by several years.
Explanation:
Ordinary repairs refer to routine maintenance that equipment and machinery need to work over its estimated useful life. It does not aim to extend the life of the equipment but helps meeting the estimated time a company plans to use those assets. In accounting terms, ordinary repairs demand to record a debit to an expense account and a credit to a cash account.