anshultongia

NET PPE gets the adjustment. In the absence of purchases or disposals the change in the Net PPE item on the BS from 2009 to 2010 should just be depreciation.
Beginning 0f 2010 = Beginning 2009 - Depreciation
With gross and no disposal or purchases, you can just subtract Beg 2010 Gross - Beg 2009 Gross
It gets more complicated in examples where they purchase and/or dispose of assets, because you need to know the purchase price (in acquisitions) and the SALE price in disposals. The book value in disposals will be reflected as a decrease from the net value int he beginning of year:
Beginning 2010 Net = Beginning 2009 Net - Depreciation - Book value of disposals.
You may need to find the “gain” in the income statement to get the total value of the Sale price, or the full sale price can be  given in the CFI section