ABC uses ASPE, Please provide advice on the correct accounting treatment under ASPE

a)ABC rents a warehouse, ABC experience flood damage in the warehouse caused by a water heater leak. According to the terms of ABCs lease, ABC is responsible to ensure the damage is repaired such that the building to its original condition. The remediation company hired has estimated that the cost to be $200,000

ABC was underinsured. The insurer advised that only 75% of the repair cost will be reimbursed less a $10,000 deductible

Please advise whether it will be necessary to record anything related to this event in the financial statement if so what amount. Also advise whether it is possible to offset the amount ABC expect to receive from the insurer against the loss

b) A previous version of ABCs software is no longer sold, but is still used in some customers. ABC will continue to earn hosting 30,000 per year for each 10 years. The former controller that has the software said it should be kept on the balance sheet since it continues to generate revenue but I am wondering if the current book value of $325,000 might be impaired. Please advice if the amount presented is correct or not and what amounts are required for adjusting entries

Current Risk-free rate of return is 2%

c)Outside contractor who provided ABC with cleaning service for the past 5 retired December 31 2018. Effective January 1 2019, ABC hired Clean Sweep to provide cleaning service for the next five years at a price of $12,000, which is $1000 higher that the quoted by other company. Clean Sweep owner is my wife Becky. So far TTI paid $12,000 to Clean Sweep. I assume that we simply need to record the expenses as the services are provided, please let me know if this is correct. And what journal entries need to be made.