Okay, I already know the answer. I just need help on understanding how it was solved.

Here is the question:

Recently, the owner of Martha's Wares encountered severe legal problems and is trying to sell her business. The company built a building at a cost of $1,230,000 that is currently appraised at $1,430,000. The equipment originally cost $710,000 and is currently valued at $457,000. The inventory is valued on the balance sheet at $400,000 but has a market value of only one-half of that amount. The owner expects to collect 99 percent of the $220,200 in accounts receivable. The firm has $10,400 in cash and owes a total of $1,430,000. The legal problems are personal and unrelated to the actual business. What is the market value of this firm?

Answer:Market value = 1430000 + 457000 + 400000/2 + 0.99*220200 + 10400 - 1430000 = $885398

I understand everything about the answer except why 1,230,000 (bulding cost) was not included in the calculation. I am a very very very simple learner. I need someone to explain to me in the most simplistic manner how to calculate this problem, or a problem like this that will likely come on the exam. How do I know which numbers to include in my calculations and which numbers not to include. For instance the building cost of 1,230,000 and 710,000 the equiptment cost was also not included in the calculations. Why were those two specific numbers omitted out of the calculations, and all the other numbers were. What is the formula to deciding which numbers are included and which ones are omitted in order to solve a problem like this? Thank you!! Sorry, I am a weird kind of learner, but I only understand things in a certain manner. Thanks again.