Accounting for IGCSE & O level - Accounting Procedures (Section 17 - No. 3)

When a business replaces a roof, what would be the correct accounting treatment?
Expense the cost immediately as a revenue expenditure.
Capitalize the cost as a capital expenditure.
Allocate the cost over a year.
Record the cost in owner's equity.

Explanation

As it adds more value to the property, it should be capitalized.

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