Question: At December 3 1 , 2 0 2 3 , Cord Company's plant asset and accumulated depreciation and amortization accounts had balances as follows:

At December 31,2023, Cord Company's plant asset and accumulated depreciation and amortization accounts had balances as follows:
\table[[Category,,Accumulated Depreciation and],[Land,Plant Asset,Amortization],[Land improvements,$167,000,$-
 At December 31,2023, Cord Company's plant asset and accumulated depreciation and

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