E 7-12 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. Year 2 Year 1 Vehicles Aircraft $641,690 $372,180 609,606481,268 83,420 776,445 583,938 827,780 821,363 6,417 Less accumulated depreciation (814,946) (680,191) Land Buildings Equipment Construction in progress 96,254 12,834 a. Compute the book value of the fixed assets for years 1 and 2. Year 2 book value million Year 1 book value million b. Compare Years 1 and 2; comment on changes between years