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Book Value of Fixed Assets Year 2 Year 1 $747,670 $433,649 560,753 97,197 680,380 957,018 Vehides 710,287 Land 904,681 964,494 14,953 (949,541) Equipment Construction in

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Book Value of Fixed Assets Year 2 Year 1 $747,670 $433,649 560,753 97,197 680,380 957,018 Vehides 710,287 Land 904,681 964,494 14,953 (949,541) Equipment Construction in progress depreciation (792,530) Year 2 book value Year 1 book value b. UPS appears to have million its operations in year 2 from growing companies

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