How can these transaction be classified as Improper asset valuation under fraud .l?

Search G account H credit m D account_description - entered date effective date memo source 17400 Machinery and Equipment 5/5/06 S/5/06 Used Compressor and Nailer m 17400 Machinery and Equipment 5/5/06 5/5/06 Used wheel Loader 17400 Machinery and Equipment 5/5/06 5/5/06 Used Motor Grader 17400 Machinery and Equipment 25/5/06 25/5/06 Revaluation of Refurbished Compres m 17400 Machinery and Equipment 25/5/06 25/5/06 Revaluation of Wheel Loader m 17400 Machinery and Equipment 25/5/06 25/5/06 Revaluation of Motor Grader m 18100 Vehicle 31/1/07 31/1/07 asset useful life complete dep 18100 Furniture & Fixtures 1./2/07 1/2/07 replacement purch 5941 5943 5945 6312 6314 6316 11200 11224 m transaction 12944 J2946 12948 J2956 J2958 12960 J2486 J2492 debit $2.00 $1.00 $3.00 $120,000.00 $35,000.00 $140,000.00 g 8488.86 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 8140 0