Contents - Tung Lok Restaurants 2000 Ltd

10 GOODWILLGroup2002 2001$ $Costs:At beginning of year 212,619 -Arising on acquisition of subsidiary 825,865 212,619At end of year 1,038,484 212,619Accumulated amortisation:At beginning of year 35,436 -Amortisation during the year 208,517 35,436Impairment loss 794,531 -At end of year 1,038,484 35,436Net book value:At end of year - 177,183At beginning of year 177,183 -Impairment loss was provided as the recoverable amount of the goodwill is estimated to be less than its carrying value.11 PROPERTY, PLANT AND EQUIPMENTFurniture,Kitchen fixtures and Motor LeaseholdEquipment equipment vehicles properties Total$ $ $ $ $GroupCost:At beginning of year 3,596,405 10,154,292 588,397 3,132,684 17,471,778Additions 961,285 3,118,490 - 66,350 4,146,125Arising from acquisitionof a subsidiary 344,132 1,656,644 - - 2,000,776Disposals (356,218) (830,239) - - (1,186,457)At end of year 4,545,604 14,099,187 588,397 3,199,034 22,432,222Accumulated depreciation:At beginning of year 2,026,950 5,634,885 260,006 20,885 7,942,726Depreciation for the year 541,052 1,724,832 104,640 64,423 2,434,947Arising from acquisitionof a subsidiary 60,356 284,833 - - 345,189Impairment loss 288,280 1,797,581 - - 2,085,861Disposals (335,955) (767,281) - - (1,103,236)At end of year 2,580,683 8,674,850 364,646 85,308 11,705,487Depreciation for last year 324,209 928,263 105,780 20,885 1,379,137Net book value:At end of year 1,964,921 5,424,337 223,751 3,113,726 10,726,735At beginning of year 1,569,455 4,519,407 328,391 3,111,799 9,529,052 53