Detailed PPE Sub-Ledger

Year ended 31 December 20X3

***NOTE: Extract of the Detailed PPE Sub-Ledger included for training purposes

Prepared By: Robert Fisher, PPE Manager Date In Date Out of Sale Prior Current Accumulated Net
Account Property Description Service Service / Sold Cost Value Depreciation January February March April May June July August September October November December Depreciation Depreciation Book Value Method

Buildings

504 Garage #1 1 July 20X3 1,236,000.00 0.00 0.00 2,575.00 2,575.00 2,575.00 2,575.00 2,575.00 2,575.00 15,450.00 15,450.00 1,220,550.00 S/L

510 Garage #2 1 September 20X3 1,123,000.00 0.00 0.00 2,339.58 2,339.58 2,339.58 2,339.58 9,358.33 9,358.33 1,113,641.67 S/L

Machinery & Equipment

492 Refrigeration Unit - New 1 April 20X3 1,243,000.00 0.00 0.00 10,358.33 10,358.33 10,358.33 10,358.33 10,358.33 10,358.33 10,358.33 10,358.33 10,358.33 93,225.00 93,225.00 1,149,775.00 S/L

423 Refrigeration Unit 15 April 20X3 905,435.00 712,000.00 318,931.48 7,545.29 7,545.29 7,545.29 3,772.65 26,408.52 345,340.00 0.00 S/L

487 Production Machine - New 1 May 20X3 1,108,000.00 0.00 0.00 9,233.33 9,233.33 9,233.33 9,233.33 9,233.33 9,233.33 9,233.33 9,233.33 73,866.67 73,866.67 1,034,133.33 S/L

276 Production Machine 1 September 20X3 801,985.00 749,000.00 168,796.33 6,683.21 6,683.21 6,683.21 6,683.21 6,683.21 6,683.21 6,683.21 6,683.21 53,465.67 222,262.00 0.00 S/L

488 Conveyor Belt - New 1 June 20X3 1,099,000.00 0.00 0.00 9,158.33 9,158.33 9,158.33 9,158.33 9,158.33 9,158.33 9,158.33 64,108.33 64,108.33 1,034,891.67 S/L

325 Conveyor Belt 30 June 20X3 634,580.00 143,000.00 422,669.00 5,288.17 5,288.17 5,288.17 5,288.17 5,288.17 5,288.17 31,729.00 454,398.00 0.00 S/L

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