KU Annual Report 2013

8. Property, Plant and Equipment Gross Carrying Amount Balance at 1 January 2012 Additions Buildings under construction Transfers from Work in Progress Disposals Balance at 31 December 2012 Additions Work in Progress Reclassification Disposals Balance at 31 December 2013 Accumulated Depreciation Balance at 1 January 2012 Disposals Depreciation expense Balance at 31 December 2012 Disposals Reclassification Depreciation expense Land and buildings at cost Leasehold Furniture improve- and Office ments at equipment cost at cost Motor Vehicles at cost 6,008,937 1,697,323 608,729 (939,051) (550,000) 6,825,938 108,852 17,999 452,941 - 11,624,941 1,146,424 1,408,917 117,981 1,070,032 - (209,108) - (56,926) - 13,837,856 1,264,405 159,995 114,807 1,370,089 343,577 (452,941) - - - 230,487 - - 19,010,789 - - - 3,224,221 - - - 1,678,761 - - - (1,148,159) - - - (606,926) 230,487 - - 22,158,686 87,255 1,543,019 1,017,654 3,031,582 - - - 1,731,665 - - - - (45,328) - - (45,328) 7,405,730 14,914,999 1,722,789 272,414 1,543,019 1,017,654 26,876,605 (1,609,850) 131,799 (137,555) (1,615,606) - (155,708) (89,227) (1,606,357) 3,461 (4,053,940) (5,656,836) - 155,708 (2,257,075) Make Good Finance Lease Asset (784,617) (97,487) - - - - - - (221,526) (26,458) - - (1,006,143) (123,945) - - - 32,880 - - - - - - (117,322) (34,673) (824,028) (920,653) Total (4,098,311) 135,260 (4,439,479) (8,402,530) 32,880 - (4,242,978) Balance at 31 December 2013 (1,860,541) (7,758,203) (1,123,465) (125,738) (824,028) (920,653) (12,612,628) Net Book Value As at 31 December 2012 5,210,332 8,181,020 258,262 106,542 - - 13,756,156 As at 31 December 2013 5,545,189 7,156,796 599,324 146,676 718,991 97,001 14,263,977 Depreciation: Land and buildings Leasehold Improvements Furniture and office equipment Motor vehicles Make Good Asset Finance Lease Asset 2013 $ 2012 $ 89,227 2,257,075 117,322 34,673 824,028 920,653 4,242,978 137,555 4,053,940 221,526 26,458 - - 4,439,479 39

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