diff --git a/core/modules/comment/comment.install b/core/modules/comment/comment.install
index 5fe1da8..5d5ff5f 100644
--- a/core/modules/comment/comment.install
+++ b/core/modules/comment/comment.install
@@ -572,12 +572,10 @@ function comment_update_8006(&$sandbox) {
     // Add a default comment field for existing node comments.
     $field_name = 'comment_node_' . $node_type;
     $field = array(
-      'cardinality' => '1',
       // We need one per content type to match the existing comment bundles.
       'id' => $field_name,
-      'module' => 'comment',
-      'translatable' => '0',
       'type' => 'comment',
+      'module' => 'comment',
     );
     // Make sure field doesn't already exist.
     $index = 0;
@@ -616,14 +614,14 @@ function comment_update_8006(&$sandbox) {
         'preview' => update_variable_get('comment_preview_' . $node_type, 1),
       );
       $instance = array(
+        'id' => "node.$node_type." . $field['id'],
+        'entity_type' => 'node',
         'bundle' => $node_type,
         'default_value' => array(array('status' => $default_value)),
         'deleted' => '0',
         'description' => '',
-        'entity_type' => 'node',
-        'id' => $field['id'],
         'label' => 'Comment settings',
-        'required' => 1,
+        'required' => TRUE,
         'settings' => $instance_settings,
       );
       _update_8003_field_create_instance($field, $instance);
@@ -657,13 +655,13 @@ function comment_update_8006(&$sandbox) {
       ->save();
 
     // Clean up old variables.
-    variable_del('comment_' . $node_type);
-    variable_del('comment_default_mode_' . $node_type);
-    variable_del('comment_default_per_page_' . $node_type);
-    variable_del('comment_anonymous_' . $node_type);
-    variable_del('comment_subject_field_' . $node_type);
-    variable_del('comment_form_location_' . $node_type);
-    variable_del('comment_preview_' . $node_type);
+    update_variable_del('comment_' . $node_type);
+    update_variable_del('comment_default_mode_' . $node_type);
+    update_variable_del('comment_default_per_page_' . $node_type);
+    update_variable_del('comment_anonymous_' . $node_type);
+    update_variable_del('comment_subject_field_' . $node_type);
+    update_variable_del('comment_form_location_' . $node_type);
+    update_variable_del('comment_preview_' . $node_type);
   }
 }
 
diff --git a/core/modules/comment/comment.module b/core/modules/comment/comment.module
index 9e41c42..6ef3609 100644
--- a/core/modules/comment/comment.module
+++ b/core/modules/comment/comment.module
@@ -540,7 +540,7 @@ function theme_comment_block($variables) {
 function comment_entity_view(EntityInterface $entity, EntityDisplay $display, $view_mode, $langcode) {
   if ($entity->entityType() != 'node') {
     // Comment links are only added to node entity type for backwards
-    // compatability. Should you require comment links for other entity types
+    // compatibility. Should you require comment links for other entity types
     // you can do-so by implementing a new field formatter.
     // @todo Make this configurable from the formatter see
     //   http://drupal.org/node/1901110
@@ -548,8 +548,12 @@ function comment_entity_view(EntityInterface $entity, EntityDisplay $display, $v
   }
   $fields = Drupal::service('comment.manager')->getFields('node');
   foreach ($fields as $field_name => $detail) {
+    // Skip fields that entity does not have.
+    if (!$entity->getPropertyDefinition($field_name)) {
+      continue;
+    }
     $links = array();
-    $commenting_status = _comment_get_default_status(field_get_items($entity, $field_name));
+    $commenting_status = $entity->get($field_name)->status;
     if ($commenting_status) {
       $instance = Drupal::service('field.info')->getInstance('node', $entity->bundle(), $field_name);
       // Entity have commenting open or close.
@@ -624,7 +628,7 @@ function comment_entity_view(EntityInterface $entity, EntityDisplay $display, $v
         // But we don't want this link if we're building the entity for search
         // indexing or constructing a search result excerpt.
         if ($commenting_status == COMMENT_OPEN) {
-          $comment_form_location = $instance['settings']['form_location'];
+          $comment_form_location = $instance->getFieldSetting('form_location');
           if (user_access('post comments')) {
             // Show the "post comment" link if the form is on another page, or
             // if there are existing comments that the link will skip past.
@@ -874,7 +878,7 @@ function comment_view(CommentInterface $comment, $view_mode = 'full', $langcode
  */
 function comment_links(CommentInterface $comment, EntityInterface $entity, $field_name) {
   $links = array();
-  $status = _comment_get_default_status(field_get_items($entity, $field_name));
+  $status = $entity->get($field_name)->status;
   if ($status == COMMENT_OPEN) {
     if ($comment->access('delete')) {
       $links['comment-delete'] = array(
@@ -1149,7 +1153,7 @@ function comment_node_update_index(EntityInterface $node, $langcode) {
       $mode = $instance->getFieldSetting('default_mode');
       $comments_per_page = $instance->getFieldSetting('per_page');
       if (($items = field_get_items($node, $field_name)) &&
-        _comment_get_default_status($items) && $cids = comment_get_thread($node, $field_name, $mode, $comments_per_page)) {
+        $items->status && $cids = comment_get_thread($node, $field_name, $mode, $comments_per_page)) {
         $comments = comment_load_multiple($cids);
         comment_prepare_thread($comments);
         $build = comment_view_multiple($comments);
@@ -1901,26 +1905,6 @@ function comment_add_default_comment_field($entity_type, $bundle, $field_name =
 }
 
 /**
- * Helper to get default value for field.
- *
- * @param array $values
- *   The field values array or NULL for field create with field UI.
- *
- * @return int
- *   The value when exists or COMMENT_OPEN.
- *
- * @todo Replace with field default value after http://drupal.org/node/1919834
- */
-function _comment_get_default_status($values) {
-  // We only ever process first value if any.
-  // @todo Remove when all entities are NG.
-  if (is_object($values)) {
-    $values = $values->getValue();
-  }
-  return isset($values[0]['status']) ? $values[0]['status'] : COMMENT_OPEN;
-}
-
-/**
  * Process callback to add submit handler for instance settings form.
  *
  * Attaches the required translation entity handlers for the instance which
diff --git a/core/modules/comment/comment.pages.inc b/core/modules/comment/comment.pages.inc
index dab20af..84dd97c 100644
--- a/core/modules/comment/comment.pages.inc
+++ b/core/modules/comment/comment.pages.inc
@@ -100,7 +100,7 @@ function comment_reply(EntityInterface $entity, $field_name, $pid = NULL) {
     }
 
     // Should we show the reply box?
-    $commenting_status = _comment_get_default_status(field_get_items($entity, $field_name));
+    $commenting_status = $entity->get($field_name)->status;
     if ($commenting_status != COMMENT_OPEN) {
       drupal_set_message(t("This discussion is closed: you can't post new comments."), 'error');
       $uri['options']['absolute'] = TRUE;
diff --git a/core/modules/comment/lib/Drupal/comment/Plugin/field/formatter/CommentDefaultFormatter.php b/core/modules/comment/lib/Drupal/comment/Plugin/field/formatter/CommentDefaultFormatter.php
index c929061..a3dfe3d 100644
--- a/core/modules/comment/lib/Drupal/comment/Plugin/field/formatter/CommentDefaultFormatter.php
+++ b/core/modules/comment/lib/Drupal/comment/Plugin/field/formatter/CommentDefaultFormatter.php
@@ -36,7 +36,7 @@ public function viewElements(EntityInterface $entity, $langcode, FieldInterface
     $field = $this->fieldDefinition;
     $field_name = $field->getFieldName();
 
-    $commenting_status = _comment_get_default_status($items);
+    $commenting_status = $items->status;
     if ($commenting_status != COMMENT_HIDDEN && empty($entity->in_preview)) {
       $comment_settings = $this->getFieldSettings();
 
diff --git a/core/modules/comment/lib/Drupal/comment/Plugin/field/widget/CommentWidget.php b/core/modules/comment/lib/Drupal/comment/Plugin/field/widget/CommentWidget.php
index c57c89d..6ac74dc 100644
--- a/core/modules/comment/lib/Drupal/comment/Plugin/field/widget/CommentWidget.php
+++ b/core/modules/comment/lib/Drupal/comment/Plugin/field/widget/CommentWidget.php
@@ -36,7 +36,7 @@ public function formElement(FieldInterface $items, $delta, array $element, $lang
       '#type' => 'radios',
       '#title' => t('Comments'),
       '#title_display' => 'invisible',
-      '#default_value' => _comment_get_default_status($items),
+      '#default_value' => $items[$delta]->status,
       '#options' => array(
         COMMENT_OPEN => t('Open'),
         COMMENT_CLOSED => t('Closed'),
@@ -66,7 +66,8 @@ public function formElement(FieldInterface $items, $delta, array $element, $lang
         '#type' => 'details',
         // Collapse the advanced settings when they are the same
         // as the defaults for the instance.
-        '#collapsed' => (_comment_get_default_status($items) == _comment_get_default_status($field->default_value)),
+        // @todo Add $this->defaultStatus($field) and compare actual values.
+        '#collapsed' => ($items->getValue() == $field->getFieldDefaultValue($entity)),
         '#group' => 'advanced',
         '#attributes' => array(
           'class' => array('comment-' . drupal_html_class($element['#entity_type']) . '-settings-form'),