Under the balance sheet classification of property,plant,and equipment,some accounts need adjustment and others do not.Which do and why? Which do NOT and why?

Name: Under the balance sheet classification of property,plant,and equipment,some accounts need adjustment and others do not.Which do and why? Which do NOT and why?
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The Answer of Under the balance sheet classification of property,plant,and equipment,some accounts need adjustment and others do not.Which do and why? Which do NOT and why?

Under the Balance Sheet Classification of Property,plant,and Equipment,some Accounts Need