(Substantive tests for plant assets) Pierce, an independent auditor, was engaged to audit the financial statements of Mayfair Construction Incorporated for the year ended December 31, 20X3. Mayfair's financial statements reflect a substantial amount of mobile construction equipment used in the firm's operations. The equipment is accounted for in a subsidiary ledger. Pierce performed a study and evaluation of the internal control structure and found it satisfactory. Required identify the substantive tests that Pierce should utilize in examining mobile construction equipment and related depreciation in Mayfair's financial statements.