76 MSC BERHAD Notes to the Financial Statements (cont’d) 4. Right-of-use Assets Leasehold buildings Office space Hostel Total Group RM RM RM RM 2024 Cost At 1 July 2023 19,756,200 1,032,562 270,547 21,059,309 Additions - 1,032,562 270,547 1,303,109 Expiry of lease contract - (1,032,562) (270,547) (1,303,109) At 30 June 2024 19,756,200 1,032,562 270,547 21,059,309 Accumulated depreciation At 1 July 2023 - 889,151 45,091 934,242 Charge for the financial year - 344,187 270,547 614,734 Expiry of lease contract - (1,032,562) (270,547) (1,303,109) At 30 June 2024 - 200,776 45,091 245,867 Carrying amount At 30 June 2024 19,756,200 831,786 225,456 20,813,442 Leasehold buildings Office space Hostel Total Company RM RM RM RM 2024 Cost At 1 July 2023 19,756,200 1,032,562 270,547 21,059,309 Additions - - 270,547 270,547 Expiry of lease contracts - - (270,547) (270,547) Transfer upon corporate reorganisation exercise - (1,032,562) - (1,032,562) At 30 June 2024 19,756,200 - 270,547 20,026,747 Accumulated depreciation At 1 July 2023 - 889,151 45,091 934,242 Charge for the financial year - 86,047 270,547 356,594 Expiry of lease contracts - - (270,547) (270,547) Transfer upon corporate reorganisation exercise - (975,198) - (975,198) At 30 June 2024 - - 45,091 45,091 Carrying amount At 30 June 2024 19,756,200 - 225,456 19,981,656
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