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Appendix
Beginning Balance
Acquisition
Disposal
Ending Balance
Note
Cost
Mechanical equipment
$ 31,393,887
$ 7,965,733
($ 5,828,940 )
$ 33,530,680
None
Communication &
transportation equipment
2,847,815
-
( 19,900 )
2,827,915
None
Miscellaneous equipment
4,104,535
26,880
( 294,900 )
3,836,515
None
Leasehold improvements
2,309,466
980,000
-
3,289,466
None
40,655,703
$ 8,972,613
($ 6,143,740 )
43,484,576
Accumulated depreciation
Mechanical equipment
$ 20,882,379
$ 3,129,932
($ 4,802,733 )
$ 19,209,578
Communication &
transportation equipment
1,597,960
183,559
( 16,584 )
1,764,935
Miscellaneous equipment
2,728,799
189,059
( 252,841 )
2,665,017
Leasehold improvements
1,448,587
389,665
-
1,838,252
26,657,725
$ 3,892,215
($ 5,072,158 )
25,477,782
Net book value
$ 13,997,978
$ 18,006,794
International Cooperation and Development Fund
Statement of Changes in Fixed Assets
For the Year Ended December 31, 2014
(Expressed in NT$)