Extract of Balance Sheet as at 31 December 2005:
Machines RM 350,000
Accumulated Depreciation (RM 150,000)
Impairment Loss (RM 30,000)
Net carrying amount RM 170,000
Extract of Balance Sheet as at 31 December 2006:
Machines RM 274,286
Accumulated Depreciation (RM 196,999)
Net carrying amount RM 77,287