Required: Identify and compute the amounts to be included in the consolidated financial statements STUVWXYZ Corporation for Investment Property account.

Your multi-national audit client, STUVWXYZ Corp., asked your advice on the appropriate classification of the following items regarding property purchases made in three countries: In Manila City, Philippines 37,200,000 18,000,000 Building under construction to house the EDP Center of STUVWXYZ Land held for the long-term capital appreciation Building leased out under an operating lease Property held for administrative purposes Land held for undecided future use 86,000,000 9,300,000 35,000,000 Vacant building held to be leased out under an operating lease 4,000,000 Property occupied by employees 3,800,000 Building leased out under a finance lease 52,000,000 Property held for use in the production or supply of goods 6,000,000 Property held for sale in the ordinary course of business 8,500,000 7,400,000 Property held in the process of construction or development for sale Property held for future use as owner-occupied property 5,125,000 Land held for future development and subsequent use as owner-occupied property 32,000,000 15,740,000 17,000,000 Owner-occupied property held for sale in accordance with PFRS 5 Building that is being constructed or developed to be leased out Existing property that is being redeveloped for continuing use to be rented to tenants 28,500,000 Building held for administrative purposes and leased out under 17,000,000 under operating lease. (60% is for administrative purposes) Building leased out under an operating lease (the entity supplies security and maintenance services to the lessees) 37,000,000 In Denver, Colorado, USA: (values are converted into pesos) Land held for undetermined future use A vacant building by STUVWXYZ and to be leased out under an operating lease Property held by a subsidiary (a real estate firm) of STUVWXYZ, in the ordinary course of its business Owner occupied buildings Edifice occupied by employees for free as company benefits Property owned for use in the production of adhesive tapes in industrial quantity A hotel owned by KLMNOPQR Corp., a subsidiary, and for which STUVWXYZ provides security services for its guests Building owned by STUVWXYZ being leased out to a subsidiary In London, England (values are converted to pesos) Land held as potential plant site A vacant building to be leased out under an operating lease Property held for sale in the ordinary course of its business Property acquired exclusively with a view to subsequent disposal in the near future Property occupied by Filipino employees paying company discounted rates Property held for administrative purposes A hotel owned and managed by STUVWXYZ A building being leased out to a subsidiary A difficult-to-sell building used in the production of dairy products and around 5% of the area being leased out to cafeteria operators Property that is being constructed for use as investment property Equipment purchased for its investment potential. Its operation has not been obtained for production of any kind A faming equipment that is being leased under operating lease 33,800,000 37,200,000 8,430,000 18,700,000 19,700,000 63,130,000 52,200,000 30,375,000 15,000,000 29,400,000 12,725,000 2,175,000 8,000,000 10,200,000 53,000,000 8,000,000 9,000,000 85,000,000 12,000,000 5,000,000