154. The following information was taken from a recent annual report of Harrison Company: 2010 2009 Land and buildings $726 $361 Machinery, equipment, and internal-use...

2010

2009

Land and buildings

$726

$361

Machinery, equipment, and internal-use software

595

470

Office furniture and equipment

94

81

Other fixed assets related to leases

760

569

Accumulated depreciation and amortization

894

644

(1)

Compute the book value of the fixed assets for the 2010 and 2009 and explain the differences, if any.

(2)

Would you normally expect the book value of fixed assets to increase or decrease during the year?