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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 $619,320 $359,206 Aircraft 588,354 464,490 Land 92,898 80,512 Buildings 749,377 563,581 Equipment 798,923 792,730 Construction in progress 12,386 6,193 Less accumulated depreciation (786,536) (656,479) a. Compute the book value of the fixed assets for years 1 and 2. Year 2 book value $ million Year 1 book value $ million