Nature of Depreciation Tri-City Ironworks Co. reported \\( \\$ 44,500,000 \\) for equipment and \\( \\$ 29,800,000 \\) for accumulated depreciation-equipment on its balance sheet. a. Does this mean that the replacement cost of the equipment is \\( \\$ 44,500,000 \\) ? b. Does this mean that \\( \\$ 29,800,000 \\) is set aside in a special fund for the replacement of the equipment