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A partial statement of financial position of Cullumber Ltd . on December 3 1 , 2 0 2 2 , showed the following property, plant,

A partial statement of financial position of Cullumber Ltd. on December 31,2022, showed the following property, plant, and equipment assets accounted for under the cost model (accumulated depreciation includes depreciation for 2022):
\table[[Buildings,$298,000,],[Less: Accumulated depreciation,98,000,$200,000
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