Book Value of Fixed Assets The following data (in millions) were adapted from recent annual reports of United Parcel Service, Inc. (UPS). UPS provides delivery and freight services throughout the world. This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below. Open spreadsheet a. Compute the net property, plant, and equipment (book value) for Years 1 and 2. Year 2 book value million Year 1 book value million b. UPS appears to have its operations in year 2 from of fixed assets. This is typical of growing companies