**Property, Plant, and Equipment:**
Coal Mine $499,000
Buildings $1,160,000
Total Property, Plant, and Equipment $1,659,000
**Less: Accumulated Depreciation/Depletion:**
Accumulated Depreciation—Buildings ($652,000)
Accumulated Depletion—Coal Mine ($102,000)
Total Accumulated Depreciation/Depletion ($754,000)
**Net Property, Plant, and Equipment:**
$905,000