Classifying Subsequent Expenditures

The following items $1$ through $8$ relate to expenditures after the original acquisition of property, plant, and equipment.$$Identify the proper accounting treatment for each item from the following options: $($a$)$ capitalize and depreciate, $($b$)$ expense in current year, $($c$)$ decrease accumulated depreciation, or $($d$)$ record as new asset after removing old asset.

abcd$1.$ An improvement made to equipment to increase its fair value and its production capacity by $25\%$ without extending the equipment's useful life.$$abcd$2.$ An improvement made to equipment to extend the equipment$$s useful life by $25\%.$abcd$3.$ Minor repair of a roof due to hail damage.$$abcd$4.$ Replacement of a roof due to hail damage where the book value of the original roof is known.$$abcd$5.$ Replacement of a roof due to hail damage where the book value of the original roof is unknown.abcd$6.$ Rearrangement of a manufacturing assembly line expected to materially impact the current year.abcd$7.$ Rearrangement of a manufacturing assembly line expected to materially impact the next three years.$$abcd$8.$ Major repair to an equipment engine that will increase the useful life of the asset.$$