The Concept Builder--Plant Assets packet begins with a bulleted listing of key points outlining the theory within the concept area (plant assets, depreciation, property tax, and disposal). The next section shows how to do any math computations that are specific to the concept area (straight-line and declining-balance depreciation methods). Finally, typical recurring problem formats from prior year contest materials are demonstrated. Throughout the demonstrations are suggestions for problem-solving strategies, short-cuts to try, and pitfalls to avoid. Problems are included for students to solve and solutions are provided.