For each of the following, state whether the expenditure made should be charged to an expense, an asset, or an accumulated depreciation account:

a. Cost of installing air-conditioning equipment in a building that was not air conditioned.

b. Painting of an owned factory building every other year.

c. Cost of replacing the roof on a 10 -year-old building that was purchased new and has an estimated total life of 40 years. The expenditure did not extend the life of the asset beyond the original estimate.

d. Cost of repairing an electric motor. The expenditure extended the estimated useful life beyond the original estimate.