Land with land improvements were sold at book value (no gain or loss) in 2014. (Note: To evaluate the sale, use the following accounts: land, building and land improvements, and other noncurrent assets.
| 2013 | 2014 | 2015 |
| Land 146,250 | 131,040 | 131,040 |
| Bldg & Land Improvements 779,882 | 668,775 | 883,775 |
| Non Current Assets 67,301 | ||
| Accumulated Depreciation -250,000 | -764,692 | -1,381,847 |
Land with land improvements were sold at book value (no gain or loss) in 2014. (Note: To evaluate the sale, use the following accounts: land, building and land improvements, and other noncurrent assets.
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