'Average useful life, Average age of PPE assets and Asset Turnover are three measures that decision makers can use to analyse the PPE (Property, Plant & Equipment) assets of entities. Fresh Food Ltd and Cheap Food Ltd operate in the same industry. Each entity depreciates its PPE (Property, Plant & Equipment) assets using the straight line approach. An investigation of their financial statements reveals the following information:

	(Amounts in millions)
	Fresh Food Ltd	Cheap Food Ltd
Sales	$ 22,653	$ 33,812
Total Assets (Average)	22,088	36,167
Accumulated Depreciation	2,701	4,359
Depreciation Expense	381	697
Cost of Plant Assets (Average)	7,715	10,237

Required:

What conclusion concerning the management of plant assets can be drawn from these data? (word limit: 180 240 words)