Due to the Covid$-19,$ UTRGV decides to replace $50\%$ of face$-$to$-$face classes with on$-$line classes in $2021.$ Because of this conversion, UTRGV decides to sell or get rid of technology equipment installed in classrooms, while the number of students remain constant over two academic periods. What is the  statements most relevant expectation on UTRGV$’$s financial statement in $2021$ compared to the one in $2020?$