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At December 31, 2012, Cord Company's plant asset and accumulated depreciation and amortization accounts had balances as follows: Category Plant Asset Accumulated Depreciation and Amortization

At December 31, 2012, Cord Company's plant asset and accumulated depreciation and amortization accounts had balances as follows:

Category	Plant Asset			Accumulated Depreciation and Amortization
Land	$	167,000		$

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