American Greetings Corporation manufactures and sells greeting cards and related items such as gift wrapping paper. CSX Corporation is one of the largest railway networks in the nation. The following data were taken from one of the companies’ February 29, 2016, annual report and from the other’s December 30, 2016, annual report. Revealing which data relate to which company was intentionally omitted. For one company, the dollar amounts are in thousands, while for the other they are in millions.

Required
a. Calculate depreciation costs as a percentage of sales for each company.
b. Calculate property, plant, and equipment as a percentage of total assets for each company.
c. Based on the information now available to you, decide which data relate to which company. Explain the rationale for your decision.
d. Which company appears to be using its assets most efficiently? Explain your answer.

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Company 1 Company 2 $11,069 1,301 1,714 2,487 31,150 Sales Depreciation costs Net earnings Current assets Property, plant, and equipment Total assets $1,900,790 50,303 129,842 559,868 467,710 1,603,449 35,414