some question concerning ACCA F7

Dear all, thank you first of all. I am self-learning F7, and have encountered several questions
1.one question reads” one factory has its roof replaced as the old roof is leaking. The new roof’s total cost is $100,000. the new roof is made of special materials which are expected to reduce energy cost significantly. the cost of the energy saving feature is $30,000.
so in this question, is this new roof a “safety and environmental equipment” which should be classified as an asset?
Should the cost be fully capitalized or partially recognized, i.e $30,000 as an asset, the remaining is expense?

2.when the exchange of asset is with commercial substance, the value of the asset given up should be the fair value at the date of exchange or the carrying amount (historical cost minus accumulated depreciation)? How can we find out the gain or loss? is it the difference between the fair value of asset given up and asset received?

3.Should the dividend proposed after the reporting date be recognized in the statement of change in equity? or just in a note?

4.if the Firm A is being sued by other for $2 million for breach of contract, and there is a 20% chance that Firm A will lose the case. then should Firm A charge a $400,000 ($ 2 million*20%) as an expense? what if the chance for Firm A to fail be 60%? will the treatments differ as the probability changes?

5. Revenue recognition
“Jenson owns the rights to fast food franchise. On 1 April 20×3, it sold the right to open a new outlet to Mr.Cody. The franchise is for 5 years. Jenson received an initial fee of %50,000 for the first year and will receive $5,000 per annum thereafter. Jenson has continuing service obligations on its franchise for advertising and product development that amount t o approximately $8,000 per annum per franchise outlet. A reasonable profit margin on the provision of the continuing services is deemed to be 20% of revenue received.
How to recognize the revenue for the following 5 years?

thank you again if you can help.
pls send your answer to my email: maxiaolialvis@gmail.com
I am anxiously waiting to discuss F7 with you.