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Northeast Natural Gas Recently Put a $125,000 New Roof on Its

Question 57

Multiple Choice

Northeast Natural Gas recently put a $125,000 new roof on its building. The roof has a 25-year useful life; the building has a remaining 30-year useful life. How should Northeast recognize its purchase of the new roof?


A) Capitalize the roof and depreciate it over 25 years.
B) Expense the roof since its life is less than the building's life.
C) Capitalize the roof and depreciate it over 30 years.
D) Expense the roof because it is a replacement of something that was already on the building.
E) Capitalize the roof and begin depreciating it after it provides five years of service.

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