Air Canada reported the following selected information as at December 31, 2010 (in millions):

Instructions
(a) Identify in which financial statement (statement of financial position, income statement, or statement of cash flows) and which section (e.g., property, plant, and equipment) each of the above items should be reported.
(b) Prepare the property, plant, and equipment and intangible assets sections of the statement of financial position as at December 31, 2010.

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Amount Accumulated depreciation-assets under finance leases Accumulated depreciation-buildings, including leasehold improvements Accumulated depreciation-flight equipment, including spare engines Accumulated depreciation-ground and other equipment Accumulated amortization-other finite life intangible assets Accumulated amortization-Star Alliance membership Additions to capital assets Air Canada and other trade names Assets under finance leases Buildings, including leasehold improvements Depreciation, amortization and obsolescence expense Flight equipment, including spare engines Loss on disposal of assets Ground and other equipment International route rights and slots Other finite life intangible assets Proceeds from the sale of assets Star Alliance membership S 853 1,758 276 76 276 1,959 5,797 170 310 418 29 125