Access 2020 (or the latest available) annual reports of three companies same industry and consider the items included in property, plant and equipment. Answer the following questions: (a) What range of measures are used to determine amounts for these items in the reports of the individual companies? Do you think it is valid to add the items, given the measures used? How would you interpret the total amount for property, plant and equipment in the financial statements? (b) Compare the measures used by the different companies for similar items. Are there any inconsistencies in how similar items are measured by the different companies?