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Cost: Land Building and building improvements $17.2 billion Equipemt Constructio

ID: 2478240 • Letter: C

Question

Cost:

Land

Building and building improvements $17.2 billion

Equipemt

Construction in Progress

22. As of Jan 31, 2014 Buildings and building improvements of $17.2Bn represents ___________.

A. The current market value of all real estate owned by the Company

B. The current value of its headquarters’ building

C. Historical cost of all real estate and improvements of existing real estate owned by the Company

D. Replacement value of all real estate owned by the Company

23. Which of the following accounts in the chart above are not subject to depreciation?

A. Land

B. Buildings and building improvements

C. Equipment

D. Accumulated depreciation

Explanation / Answer

22 B 23 A