At the end of 2017 the original cost (i.e., before depreciation) of IBM property, plant and equipment (PPE) was $32,331. At the end of 2018 the original cost was $32,460. Assume that the original cos of PPE sold during 2018 was $3,000. Also, assume IBM had no gain or loss on the sale of this old PPE (i.e., cash proceeds from disposition of property, plant and equipment was equal to the book value of the old PPE.) What was the accumulated depreciation on the PPE that was sold?

	2018	2017	2016
Depreciation	3127	3021	2837
Payment for Property, Plant and Equipment	(3395)	(3229)	(3567)
Proceeds from disposition of Property, Plant and Equipment	248	460	424