Extraordinary repairs:

a. Are additional costs of plants assets that do not materially increase the asset's life.

b. Are expensed when incurred.

c. Are revenue expenditures.

d. Are credited to accumulated depreciation.

e. Extend the useful life of an asset beyond its original estimate.

e. Extend the useful life of an asset beyond its original estimate.

Explanation:

The extraordinary repairs are a major repair of an asset and it extends beyond its life time at was predicted at the time of the purchase of the asset. Hence its an upgrade or an overhaul of the asset and increase its utility and capacity to function and involves a major expenditures. An example, of the Oil changes, tire rotations, and light bulb replacements and they are categorised as expenses. And are classified as large repairs and take time and resources.