Asus 2010 Annual Report Download - page 108

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104
(8) Property, plant and equipment
2010/12/31
Accumulated
Initial cost depreciation Book value
Land $ 981,191 $ - $ 981,191
Buildings 2,312,517 ( 343,308) 1,969,209
Instruments and equipment 442,298 ( 246,961) 195,337
Other equipment 1,796,127 ( 765,153) 1,030,974
Prepayments for equipment 92,392 - 92,392
$ 5,624,525 ($ 1,355,422) $ 4,269,103
2009/12/31
Accumulated
Initial cost depreciation Book value
Land $ 981,191 $ - $ 981,191
Buildings 2,421,641 ( 403,748) 2,017,893
Instruments and equipment 866,628 ( 618,853) 247,775
Other equipment 1,494,377 ( 572,679) 921,698
Prepayments for equipment 104,712 - 104,712
$ 5,868,549 ($ 1,595,280) $ 4,273,269
Property, plant and equipment are not pledged as collateral.
(9) Leased assets
2010/12/31 2009/12/31
Initial cost
Land $ 38,233 $ 38,233
Buildings 80,731 80,731
118,964 118,964
Less: accumulated depreciation - buildings ( 21,592)( 20,055)
$ 97,372 $ 98,909
Leased assets are not pledged as collateral.
(10) Idle assets
2010/12/31 2009/12/31
Other equipment $ 1,338,232 $ 1,330,660
Less: accumulated depreciation ( 1,028,773) ( 1,029,043)
accumulated impairment ( 309,459)( 301,617)
$ - $ -
A. There is no indication of cash flow in future years for idle assets which are currently not
used for operations; therefore, the Company recognized the net fair value as the
recoverable amount. After evaluating and comparing the carrying value of idle assets and
the recoverable amount, the Company recognized loss on impairment of $7,842 and
$301,617 for the years ended December 31, 2010 and 2009, respectively.