PAKISTAN

4.1 Operating Fixed Assets
At 1 July 2014
Cost
Accumulated depreciation
Net book value
leasehold
School land
11,416
-
11,416
freehold
179,923
-
179,923
leasehold
land
Building on
90,348
(13,969)
76,379
freehold
land
3,649,873
(979,539)
2,670,334
2015
Furniture
and
fittings
(Rupees in '000)
307,712
(148,960)
158,752
Vehicles
586,287
(285,034)
301,253
Electrical
equipment
23,616
(10,660)
12,956
Office and
other
equipments
84,941
(46,437)
38,504
Total
4,934,116
(1,484,599)
3,449,517
Additions / transfers from
capital work in progress
404
14,570
2,544
271,324
37,723
115,647
5,751
13,531
461,494
Disposals
Cost
Accumulated depreciation
-
-
-
-
-
-
-
-
-
-
-
-
513
(382)
131
65,624
(62,823)
2,801
-
-
-
4,572
(4,442)
130
70,709
(67,647)
3,062
Depreciation for the year
Closing net book value
-
11,820
-
194,493
(4,606)
74,317
(189,398)
2,752,260
(27,770)
168,574
(106,504)
307,595
(4,857)
13,850
(12,933)
38,972
(346,068)
3,561,881
At 30 June 2015
Cost
Accumulated depreciation
Net book value
11,820
-
11,820
194,493
-
194,493
92,892
(18,575)
74,317
3,921,197
(1,168,937)
2,752,260
344,922
(176,348)
168,574
636,310
(328,715)
307,595
29,367
(15,517)
13,850
93,900
(54,928)
38,972
5,324,901
(1,763,020)
3,561,881
Depreciation rates
(% per annum)
-
-
5
5
10
20
20
20
At 1 July 2013
Cost
Accumulated depreciation
Net book value
School land
leasehold freehold
7,665 147,120
-
-
7,665 147,120
leasehold
land
Building on
86,868
(9,751)
77,117
freehold
land
3,121,232
(807,800)
2,313,432
2014
Furniture
and
fittings
(Rupees in '000)
262,911
(124,559)
138,352
Vehicles
477,969
(250,556)
227,413
Electrical
equipment
18,851
(6,992)
11,859
Office and
other
equipments
66,529
(35,753)
30,776
Total
4,189,145
(1,235,411)
2,953,734
Additions / transfers from
capital work in progress
3,751
32,803
3,480
528,641
45,185
159,735
5,302
18,412
797,309
Disposals
Cost
Accumulated depreciation
-
-
-
-
-
-
-
-
-
-
-
-
384
(270)
114
51,417
(51,018)
399
537
(238)
299
-
-
-
52,338
(51,526)
812
Depreciation for the year
Closing net book value
-
11,416
-
179,923
(4,218)
76,379
(171,739)
2,670,334
(24,671)
158,752
(85,496)
301,253
(3,906)
12,956
(10,684)
38,504
(300,714)
3,449,517
At 30 June 2014
Cost
Accumulated depreciation
Net book value
11,416
-
11,416
179,923
-
179,923
90,348
(13,969)
76,379
3,649,873
(979,539)
2,670,334
307,712
(148,960)
158,752
586,287
(285,034)
301,253
23,616
(10,660)
12,956
84,941
(46,437)
38,504
4,934,116
(1,484,599)
3,449,517
Depreciation rates
(% per annum)
-
-
5
5
10
20
20
20
76