Which of the following accounts would NOT be included in the Property, Plant & Equipment section of the balance sheet? O allowance for doubtful accounts. O building. O accumulated depreciation. O land. Question 20 The book value of a plant asset: O is an indicator of the market value of the asset. O is always more than market value. is the cost of the asset less accumulated depreciation. O is the cost of the asset less residual value. 4 pts