Question

did apple / microsoft buy or sell more plant assets in the most recent year as compared to the two prior years.

asking for an answer for both apple & microsoft seperarly.

Answer 1

While going through the cosolidated financials of Apple Inc one can identify that Apple's property, plant and equipment (net of depreciation) has increased by a major amount in 2018 i.e there has been a net increase in plant assets from 2017 to 18. But the same has decreased in 2019 and it may point to the fact that they have sold some of their plant assets in 2019 eventhough the level is above 2017's plant asses.

Property, plant and equipment, net of accumalated Depreciation (Apple Inc)

37,378(2019)

41,304(2018)

33,783(2017)

The consolidated financials of Microsoft point out that there has been a substantial increase in the plant assets (net of depreciation)  in 2018 from 2017. The same trend has followed in 2019, i.e even in 2019 there is an increase in plant assets. This can directly mean that there has been purchase of assets in both years that is 2018 and 19.

Property and equipment, net of accumulated Depreciation (Microsoft)

36,477(2019)

29,460(2018)

23,734(2017)

*US$ in millions