, number of parks or acres of land) rather than in terms of historical cost.
( ( , ( ( ( ( ( number ( of ( ( parks or ) acres ) ) ) ( of land ) ) -RRB- ) ( rather ( than ( in terms ) ) ) ) ( of historical ) ) ) ( cost . ) )
(ROOT (S (NP (PRN (, ,) (PP (PP (NP (NP (NN number)) (PP (IN of) (NP (NNS parks) (CC or) (NNS acres))) (PP (IN of) (NP (NN land))) (-RRB- -RRB-)) (PP (RB rather) (IN than) (PP (IN in) (NP (NNS terms))))) (PP (IN of) (NP (JJ historical)))))) (VP (VBD cost)) (. .)))
Land owned by parks does not have a value.
( ( Land ( owned ( by parks ) ) ) ( ( ( does not ) ( have ( a value ) ) ) . ) )
(ROOT (S (NP (NP (NNP Land)) (VP (VBN owned) (PP (IN by) (NP (NNS parks))))) (VP (VBZ does) (RB not) (VP (VB have) (NP (DT a) (NN value)))) (. .)))