D-Link 2014 Annual Report Download - page 52

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29
D-LINK CORPORATION AND SUBSIDIARIES
Notes to the consolidated financial statements
(Continued)
(h) Investment property
2014
Balance as of J
a
Increase
Decrease
Transfer
Balance as of
D
Cost:
ġ Land $ 30,000 - - - 30,000
ġ Buildings 22,196
- - - 22,196
ġġ 52,196 - - - 52,196
Accumulated
Depreciation:
ġ Buildings 9,149
396 - - 9,545
Accumulated
impairment:
ġ Buildings
1,000 - - - 1,000
ġġ
$ 42,047
(396) - - 41,651
2013
Balance as of J
a
Increase
Decrease
Transfer
Balance as of
D
Cost:
ġ Land $ 30,000 - - - 30,000
ġ Buildings 22,196
- - - 22,196
ġ 52,196 - - - 52,196
Accumulated
Depreciation:
ġ Buildings 8,753
396 - - 9,149
Accumulated
impairment:
ġ Buildings 19,000
- 18,000 - 1,000
ġġ
$ 24,443
(396) (18,000) - 42,047
The Consolidated Company has revalued its investment property in May 2013. Since the revalued
amount is higher than its carrying value, the accumulated impairment loss is reversed by the value of
recovery amounting to
$18,000 thousand and is recognized under other gains and losses.
December 31,
2014
December 31,
2013
Book value
$ 41,651 42,047