Entire Document - Chris Hani District Municipality

Description
Land and
Buildings
Infrastructure
Community Heritage Other Total
R R R R R R
- Accumulated Depreciation (5 260) - 605 - (972 135) (976 790)
- Based on Cost (5 260) - 605 - (972 135) (976 790)
- Based on Revaluation - - - - - -
Carrying values at 30 June 2008 15 903 819 - 164 761 - 6 653 404 22 721 984
Cost 18 351 226 - 358 571 - 17 400 074 36 109 871
- Completed Assets 18 351 226 - 358 571 - 17 400 074 36 109 871
- Under Construction - - - - - -
Revaluation - - - - - -
Accumulated Impairment Losses - - - - - -
Accumulated Depreciation: (2 447 407) - (193 810) - (10 746 669) (13 387 887)
- Cost (2 447 407) - (193 810) - (10 746 669) (13 387 887)
- Revaluation - - - - - -
Refer to Appendices “B, C and E (2)” for more detail on Property, Plant and Equipment, including those in the course
of construction.
6.1 Assets pledged as security
The municipality did not pledge any of its assets as security.
6.2 Impairment of Property, Plant and Equipment
The municipality has not tested its items of Property, Plant and Equipment for any potential impairment losses on
assets due to the exemptions granted for the measurement of assets in terms of ASB Directive 4, March 2009.
6.3 Change in Estimate - Useful Life of Property, Plant and Equipment
reviewed
No review of the useful lives or depreciation methods applied to items of Property, Plant and Equipment has been
performed by the municipality due to the exemptions granted for the measurement of assets in terms of ASB
Directive 4, March 2009.
6.4 Land and Buildings carried at Fair Value
The municipality’s Land and Buildings are accounted for according to the cost model and therefore no fair value has
been determined.
7. INTANGIBLE ASSETS
2009 2008
R
R
At Cost less Accumulated Amortisation and Accumulated Impairment Losses 190 190
144