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You are the newly hired Accountant of Anna Diri Conglomerate Corp. The chief accountant provided you a list of some properties and similar assets owned by the companies and tasked you to investigate and determine their proper classification After inspection of the assets and their documents you have determined the following as of December 31, 2020 PARTICULARS Original cost Carrying Amount Land held for long-term capital appreciation 10,000,000 P15,205,000 Delivery equipment 3,000,000 1,500,000 Land held for undecided future use 23,000,000 13,500,000 Building leased out under an operating lease 30,000,000 12,500,000 Building used as warehouse. 50,000,000 41,700,000 Vacant building held to be leased out under an operating lease. 10,000,000 8,000,000 Machinery used in the production area 7,500,000 6,050,000 Building held for administrative purposes. 15,000,000 9,320,000 A patent used in production 5,000,000 2,450,000 Franchise for operating a Honda dealership 25,000,000 25,000,000 Building used as Honda sales area. 25,000,000 712,250,000 Copyrights for distribution of a musical piece Initial sale has not been made yet. 4,000,000 4,000,000 Registered trademarks used on products 1,000,000 810,000 Property occupied by employees 5,000,000 3,600,000 Owner-occupied property, vacated and awalting disposal 5,500,000 520,000 Factory used as production plant 55,000,000 25,500,000 Office equipment 1,500,000 745,000 Furniture and fixtures 1,000,000 825,000 All the figures presented above are as of December 31, 2020 as determined in your inspection of accounting records and documents. Anna Diri uses cost model in accounting for Property, plant and equipment The accumulated depreciation of all property plant and equipment is the difference between original cost and carrying amount columns Fair value model is used for investment property (all carrying amounts for above investment properties are their current fair value) Intangible assets use cost model. Requirements: Prepare the non-current asset section of the December 31, 2020 Statement of Financial Position of Anna Diri Conglomerates Corp. Non-Current Assets Property, Plant and Equipment Caption 1 (building; equipment; etc) Less: Accumulated depreciation Caption 2 Caption 3 100 (20) 80 200 150 430 Intangible Assets Caption 1 Caption 2 100 150 250 Investment Property Caption 1 Caption 2 50 25 75 755 Total Non-current Assets