Appendix III Tax information Prepared by 3n.Ice MacDonald 1. Information regarding property, plant, and equipment at December 31: Additions to property, plant, and equipment: Manufacturing equipment $ 513,333 Delivery trucks 133,3?3 Office equipment 14,233 Computer hardware 12,113 Computer software 13,3?3 Leased asset 1 33? W o All software additions this year were application software. 0 Quality's building was purchased five years ago. At that time, Quality did not make an election to place the building in a separate Class 1 at the accelerated rate of 13%. 0 $323,325 of amortization is included in current-year cost of sales in the income statement. 0 Lease payments related to the capitalized lease asset for the year amounted to $93,333 and interest on the lease liability ncluded in interest and bank charges) was $43,533. - Lease payments under the provincial land agreement totalled $33,333 and were included in rent expense. 2. Undepreciated capital cost balances at the beginning of the year were as follows: Class 1 $ 413,433 Class 3 131,333 Class 13 13,333 Class 12 15,333 Class 43 735,??5 Class 53 4,333 W 3. 3n.Ice is a member of the Predator Ridge Golf and Country Club (PRC-CC), where he entertains many of the company's customers and suppliers- Payments to PRGCC during the year are included in advertising and promotion and consisted of the following: 0 Monthly dues: $3,233 (total for the year) 0 Green fees: $4,333 0 Restaurant and beverage costs: $13,233