Need help please on two lines in red

Suppose Nike, Inc. reported the following plant assets and intangible assets for the year ended May 31, 2022 (in millions): other plant assets $939.0, land $240.0 patents and trademarks (at cost) $530.0, machinery and equipment $2,200.0, buildings $900.0, goodwill (at cost) $220.0, accumulated amortization $46.0, and accumulated depreciation $2,280. Prepare a partial balance sheet for Nike for these items. (List Property, Plant and Equipment in order of Land, Buildings and Machinery and Equipment.) NIKE, INC. Partial Balance Sheet As of May 31, 2022 (in millions) Property, Plant and Equipment 240 Land $ 900 Buildings $ Machinery and Equipment 2,200 939 Other Plant Assets Accumulated Depreciation 2,280 1,919 Less Total Property, Plant and Equipment 2,159 Intangible Assets