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.