KUB Malaysia Berhad Annual Report 2021

15. PROPERTY, PLANT AND EQUIPMENT (cont’d) Plant, renovation, Factory cylinders Assets Freehold Leasehold Bearer and and Motor under land land plants(a) buildings equipment vehicles construction Total Group RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 Cost As at 1 January 2019 332 112,721 44,039 39,878 133,947 5,598 10,107 346,622 Additions - 11 1,588 444 15,408 - 1,883 19,334 Disposals - (157) - - (3,536) - - (3,693) Written off - (119) - (26) (879) (1,007) (1,439) (3,470) Reclassifications - - - 6,022 4,529 - (10,551) - Transfer from/(to) non-current assets held for sale (Note 13) - 9,922 69,956 4,849 44 (449) - 84,322 As at 31 December 2019 332 122,378 115,583 51,167 149,513 4,142 - 443,115 Accumulated depreciation and impairment As at 1 January 2019 Accumulated depreciation - 1,934 12,459 12,400 91,169 1,821 - 119,783 Accumulated impairment losses - 18 - - - - - 18 - 1,952 12,459 12,400 91,169 1,821 - 119,801 Depreciation charge for the year - 496 5,154 1,233 8,138 491 - 15,512 Impairment losses charge for the year - 6,940 - 187 20 - - 7,147 Disposals - (57) - - (3,528) - - (3,585) Written off – depreciation - - - (14) (815) (1,007) - (1,836) Transfer from/(to) non-current assets held for sale - depreciation (Note 13) - 3,563 28,098 836 22 (378) - 32,141 As at 31 December 2019 Accumulated depreciation - 5,936 45,711 14,455 94,986 927 - 162,015 Accumulated impairment losses - 6,958 - 187 20 - - 7,165 - 12,894 45,711 14,642 95,006 927 - 169,180 Net carrying amount 332 109,484 69,872 36,525 54,507 3,215 - 273,935 93 ANNUAL REPORT 2021 FINANCIAL STATEMENTS