On what basis can these transactions be classified as Improper asset valuation under fraud scheme ?

A B C D E F G H 1 account account_description -Y entered date effective date memo V source transaction debit V credit 5941 17400 Machinery and Equipment 5/5/06 5/5/06 Used Compressor and Nailer m J2944 $2.00 $0.00 5943 17400 Machinery and Equipment 5/5/06 5/5/06 Used wheel Loader m J2946 $1.00 $0.00 5945 17400 Machinery and Equipment 5/5/06 5/5/06 Used Motor Grader m J2948 $3.00 $0.00 6312 17400 Machinery and Equipment 25/5/06 25/5/06 Revaluation of Refurbished Compres m J2956 $120,000.00 6314 17400 Machinery and Equipment $0.00 25/5/06 25/5/06 Revaluation of Wheel Loader m J2958 $35,000.00 $0.00 6316 17400 Machinery and Equipment 25/5/06 25/5/06 Revaluation of Motor Grader m J2960 $140,000.00 $0.00 11200 18100 Vehicle 31/1/07 31/1/07 asset useful life complete dep J2486 0 8140 11224 18100 Furniture & Fixtures 1/2/07 1/2/07 replacement purch J2492 8488.86 0