Identify the accurate statement regarding costs incurred after acquisition of capital assets.
1) A roof repair should not be capitalized even if it uses more durable material to provide a better roof.
2) In the case of a betterment, both the old and new asset should be left in the accounts until the asset is disposed of.
3) In the case of a betterment, the asset account can be credited for the original cost of the part replaced and then debited for the new cost.