The plant assets section of the comparative balance sheets of Anders Company is reported below ANDERS COMPANY Comparative Balance Sheets 2017 2016 Plant assets Equipment Accum. Depr.-Equipment Equipment, net Buildings Accum. Depr.-Buildings Buildings, net $ 285,000 375,000 (142,000) (252,000) $ 143,000 123,000 $ 485,000 $ 505,000 (163,000) 348,000) $. 322,000 157,000