KU Financial Report
Notes to the Financial Statements
Continued...
8. Property, Plant and Equipment
Land and
buildings
at cost
$ Leasehold
improvements
at cost
$ Plant and
equipment
at cost
$
Motor
Vehicles
at cost
$
Gross Carrying Amount
Balance at 1 January 2010
Additions
Buildings under construction
Transfers to Work in Progress
Disposals
Balance at 31 December 2010
Additions
Work in Progress
Transfers to Work in Progress
Disposals
Balance at 31 December 2011 3,908,625
121,581
3,198
-
-
4,033,404
114,996
935,853
-
-
5,084,253 8,168,816
2,783,781
1,524,806
(1,060,929)
-
11,416,474
2,279,376
346,192
(1,492,417)
-
12,549,625 1,561,329
810,719
-
(445,343)
-
1,926,705
37,896
-
-
-
1,964,601 192,502
142,737
-
-
(72,905)
262,334 -
-
(31,847)
230,487 13,831,272
3,858,818
1,528,004
(1,506,272)
(72,905)
17,638,917
2,432,268
1,282,045
(1,492,417)
(31,847)
19,828,966
Accumulated Depreciation
Balance at 1 January 2010
Disposals
Depreciation expense
Balance at 31 December 2010
Disposals
Depreciation expense
Balance at 31 December 2011 (1,156,366)
-
(105,344)
(1,261,710)
-
(86,157)
(1,347,867) (1,331,998)
-
(230,514)
(1,562,512)
-
(305,828)
(1,868,340) (392,140)
-
(282,633)
(674,773)
-
(279,137)
(953,910) (75,674)
26,467
(29,597)
(78,804)
13,444
(32,127)
(97,487) (2,956,178)
26,467
(648,088)
(3,577,799)
13,444
(703,249)
(4,267,604)
2,771,694
3,736,386 9,853,963
10,681,285 1,251,932
1,010,691 183,530
133,000 14,061,118
15,561,362
Total
$
Net Book Value
As at 31 December 2010
As at 31 December 2011
2011
$
Aggregate depreciation allocated, whether recognised as an expense or
capitalised as part of the carrying amount of other assets during the year:
Land and buildings
Leasehold Improvements
Furniture and office equipment
Motor vehicles
32
KU Children’s Services
86,157
305,828
279,137
32,127
703,249
2010
$
105,344
230,514
282,633
29,597
648,088