Asus 2012 Annual Report Download - page 192

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(9) Property, plant and equipment
A. After evaluating and comparing the carrying value of property, plant, and equipment and its
recoverable amount, the Group recognized gain on reversal of impairment loss (impairment
loss) amounting to $24,180 and ($395,048) for the years ended December 31, 2012 and 2011,
respectively.
B. Certain fixed assets are pledged for borrowings. Please refer to Note 6, “PLEDGED
ASSETS”.
(10) Leased assets
In August 2011, ASKEY disposed certain land and buildings with book value totaling $132,402
for a total consideration of $222,616, resulting to a disposal gain of $90,214.
Accumulated
depreciation
Initial cost and impairment Book value
Land 2,071,169$ -$ 2,071,169$
Buildings 6,345,722 1,730,602)( 4,615,120
Machinery and equipment 3,173,783 1,699,574)( 1,474,209
Instruments and equipment 1,751,171 1,025,715)( 725,456
Other equipment 4,908,216 3,030,038)( 1,878,178
Prepayments for equipment 569,174 - 569,174
18,819,235$ 7,485,929)($ 11,333,306$
2012/12/31
Accumulated
depreciation
Initial cost and impairment Book value
Land 2,090,273$ -$ 2,090,273$
Buildings 6,170,284 1,521,705)( 4,648,579
Machinery and equipment 2,941,414 1,569,922)( 1,371,492
Instruments and equipment 1,663,102 1,014,118)( 648,984
Other equipment 3,247,137 1,937,812)( 1,309,325
Prepayments for equipment 440,870 - 440,870
16,553,080$ 6,043,557)($ 10,509,523$
2011/12/31
2012/12/31 2011/12/31
Initial cost
Land 4,080$ 4,080$
Buildings 155,586 160,561
159,666 164,641
Less: accumulated depreciation - buildings 27,867)( 21,533)(
131,799$ 143,108$