Capex treatment for investment property

Hello, I have a couple of questions in relation to capex from a viewpoint of a lessor of investment properties (commercial assets (offices) leased to tenants). 1. What is the treatment of capex? Is it Dr Investment property Cr Cash/Payable And is there depreciation? 2. Is a Capex accrual required at year end - for works that have been completed but not yet invoiced. If yes, is the accounting entry Dr Investment Property - capex Cr Payable 3. Is a Capex accrual required at year end - for works which are a lease committment by the lessor to the tenant, but have not yet been completed. If yes, Is the accounting entry the same as for question 2? Thank you.