The following schedule summarizes the noncurrent assets reported in the end of 1997 balance sheets of Hewlett

Packard, a company that designs, manufactures, and services electronic data and communications systems, and Bethlehem Steel, a major steel fabricator.

Hewlett

Bethlehem

Packard

Steel

(Dollars in millions)

Current assets (total)

$20,947

$1,464

Noncurrent assets

Property, plant, and equipment (at cost)

11,776

6,454

Less: Accumulated depreciation

(5,464)

(4,096)

Net

6,312

2,358

Long term receivables and other

4,490

981

Total noncurrent assets

10,802

3,339

Total assets

$31,749

$4,803

Required

a. Identify the major differences between these two firms in the composition of noncurrent assets. Try to explain these differences based on the types of products that each company produces.

b. Based solely on the information provided here, which company appears to have the older assets?