Cannington, Inc., designs, manufactures, and markets personal computers and related software. The following information was taken from a recent annual report of Cannington industries:

Property, Plant, and Equipment:
	Current Year		Preceding Year
Land and buildings	$621,340		$360,377
Machinery, equipment, and internal-use software	590,273		466,005
Office furniture and equipment	93,201		80,774
Other fixed assets related to leases	751,821		565,419
Accumulated depreciation and amortization	789,102		658,620

a. Compute the book value of the fixed assets for the current year and the preceding year.

Current year book value	$
Preceding year book value	$

b. Would you normally expect the book value of fixed assets to increase or decrease during the year?