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Notes to Financial Statements 13. Property, Plant, and Equipment Property, plant, and equipment is valued at acquisition or construction cost less depreciation and impairment loss. Cost includes transfers from equity of any gains or losses on qualifying cash flow hedges. Depreciation is charged so as to write off the cost of property, plant, and equipment over their estimated useful lives, using the straight-line method, on the following bases:

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As part of your proactive network management, you should use a protocol analyzer to gain an understanding of the day-to-day traffic on your network. Most networks carry user traffic, including terminal/host, client/server, and peer-to-peer application traffic. They also carry background traffic including network management data, exchanges of router topology information, switch and bridge configuration traffic, and polling between servers and devices such as printers. In today's switched network environments, it is difficult to get a view of network-wide traffic, but as a first step, you should at least study traffic for a typical user and traffic to and from a typical busy file server. First, capture the traffic related to a single workstation as it is booted and as a user logs in and accesses representative applications. Include characteristic user activities in the capture session such as Web browsing, checking e-mail, and printing. This trace file will provide insight into the protocols and configurations that are in use. Second, capture traffic to and from a busy file server. This trace file will provide insight into the mix of protocols that are in use as well as the range of response times experienced by multiple client machines.