Entity H reports: Building (at cost) $740,000 and Accumulated Depreciation of $222,000. How should this be shown on its classified balance sheet? Book value of $518,000 should be shown under Property, Plant, and Equipment. Book value of $518,000 should be shown under Intangible Assets. Building at $740,000 should be shown under Property, Plant, and Equipment, and Accumulated Depreciation of $222,000 should be shown under Long-term Liabilities. Book value of $740,000 should be shown under Property, Plant, and Equipment