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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

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 $ 7,542 $ 6,762
Aircraft 15,801 15,772
Land 1,145 1,163
Buildings 6,542 6,376
Equipment 9,291 8,834
Construction in progress 299 244
Less accumulated depreciation (22,339) (21,190)

a. Compute the net property, plant, and equipment (book value) for Years 1 and 2.

Year 2 book value $ million
Year 1 book value $ million

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