The following three scenarios of capital expenditure are given to you:

Transco Ltd is a logistics company with operations in countries in the Southern African Development Community $($SADC$)$ region. While delivering to one of the countries, a truck was filled with contaminated diesel. The truck could not drive further, and the mechanic$$s report, stated that the diesel damaged the truck$$s engine beyond repair. As the cost to replace the truck$$s engine was much higher than the book value of the truck, the company decided to buy a brand$-$new truck.

Gate$-$Motors Ltd is a manufacturer of electric$-$ and boom gate motors and it has few machines used in its assembly process. One of the machines broke down and after contacting the supplier, it was found that the machine could be reconditioned by replacing the old engine and gearbox.

OPPO Plc manufactures and distributes mobile cellphones and related mobile accessories. The increased use of face recognition technology in the mobile cellphone market led to the acquisition of a small company called $$Face$-$Tech$$ with state$-$of$-$the$-$art technology in face recognition technology. This was after a strategic review revealed that they have no in$-$house expertise within this space. The acquisition will enable OPPO to compete better in the mobile markets.

REQUIRED:

Identify the correct type of capital expenditure for each of the listed scenarios, and briefly explain why it should be classified as that specific type of capital expenditure type.