=+(2) Tangible non-current assets Land and buildings at cost 4,840 3,070 Less: Accumulated depreciation 660 510 4,180 2,560 Plant, machinery and equipment at cost 15,140 14,510 Less: Accumulated depreciation 9,850 5,290 9,650 4,860 9,470 7,420 During the year, plant which had originally cost €1,460,000, and on which accumulated depreciation of €712,000 had been provided, was sold for €700,000.