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 Year 1: $668,870 Year 2:$387,945

Aircraft Year 1: 635,427 Year 2: 501,653

Land Year 1: 100,331 Year 2: 86,953

Buildings Year 1: 809,333 Year 2: 608,672

Equipment Year 1: 862,842 Year 2: 856,154

Construction in progress Year 1: 13,377 Year 2: 6,689

Less accumulated depreciation Year 1: (849,465) Year 2: (709,002)

a. Compute the book value of the fixed assets for years 1 and 2.