Apple, Inc., designs, manufactures, and markets personal computers (iPad) and related software. Apple also manufactures and distributes music players (iPod) along with related accessories and services, including the online distribution of third-party music. The following information was adapted from a recent annual report of Apple: Property, Plant, and Equipment (in millions): Year 2 Year 1 Land and buildings $ 2,439 $ 2,059 Machinery, equipment, and internal-use software 15,743 6,926 Office furniture and equipment 241 184 Other fixed assets related to leases 3,464 2,599 Accumulated depreciation and amortization (6,435) (3,991) a. Compute the book value of the fixed assets for Years 1 and 2 and explain the differences, if any. b. Would you normally expect the book value of fixed assets to increase or decrease during the year?