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Prepare a table or schedule showing individual property, plant, and equipment assets. The table should include the cost of each asset category at the end of the year and related depreciation rates (this information is in the notes do not calculate). If depreciation is not provided explain briefly why. For each item, indicate whether or not the net book value increased or decreased from the prior year to the current year.

NFI GROUP INC. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As at January 2, 2022 (in thousands of U.S. dollars except per share figures) 5. PROPERTY, PLANT AND EQUIPMENT The Company has two reportable segments which are the Company's strategic business units: Manufacturing Operations and Aftermarket Operations. The strategic business units offer different products and services, and are managed separately because they require different technology and marketing strategies. For each of the strategic business units, the Company's President and CEO reviews internal management reports on a monthly basis. The Manufacturing Operations segment derives its revenue from the manufacture, service and support of new transit buses, coaches, medium-duty and cutaway buses. Based on management's judgment and applying the aggregation criteria in IFRS 8.12, the Company's bus/coach manufacturing operations and medium-duty/cutaway manufacturing operations fall under a single reportable segment. Aggregation of these operating segments is based on the segments having similar economic characteristics with similar long-term average returns, products and services, production methods, distribution and regulatory environment. The Manufacturing Operations segment has recorded vendor rebates of $266 (2020: \$278), which have been recognized into earnings during 2021, but for which the full requirements for entitlement to these rebates have not yet been met. The Aftermarket Operations segment derives its revenue from the sale of aftermarket parts for transit buses, coaches and mediumduty/cutaway buses both for the Company's and third party products. There is no inter-segment revenue. Unallocated items in the consolidated earnings before income taxes primarily include unrealized foreign exchange gains or losses, interest and finance costs and corporate overhead costs. The unallocated total assets of the Company primarily include cash, certain goodwill and intangible assets, and derivative financial instruments. Corporate assets that are shared by both operating segments are allocated fully to the Manufacturing Operations segment. Segment information about profits and assets is as follows: 23. SEGMENT INFORMATION (Continued) The Company's revenue by geography is summarized below: The Company's disaggregated manufacturing revenue by major product type is provided below. The Aftermarket operations revenue does not have similarly disaggregated categories. NFI GROUP INC. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As at January 2, 2022 (in thousands of U.S. dollars except per share figures) 5. PROPERTY, PLANT AND EQUIPMENT The Company has two reportable segments which are the Company's strategic business units: Manufacturing Operations and Aftermarket Operations. The strategic business units offer different products and services, and are managed separately because they require different technology and marketing strategies. For each of the strategic business units, the Company's President and CEO reviews internal management reports on a monthly basis. The Manufacturing Operations segment derives its revenue from the manufacture, service and support of new transit buses, coaches, medium-duty and cutaway buses. Based on management's judgment and applying the aggregation criteria in IFRS 8.12, the Company's bus/coach manufacturing operations and medium-duty/cutaway manufacturing operations fall under a single reportable segment. Aggregation of these operating segments is based on the segments having similar economic characteristics with similar long-term average returns, products and services, production methods, distribution and regulatory environment. The Manufacturing Operations segment has recorded vendor rebates of $266 (2020: \$278), which have been recognized into earnings during 2021, but for which the full requirements for entitlement to these rebates have not yet been met. The Aftermarket Operations segment derives its revenue from the sale of aftermarket parts for transit buses, coaches and mediumduty/cutaway buses both for the Company's and third party products. There is no inter-segment revenue. Unallocated items in the consolidated earnings before income taxes primarily include unrealized foreign exchange gains or losses, interest and finance costs and corporate overhead costs. The unallocated total assets of the Company primarily include cash, certain goodwill and intangible assets, and derivative financial instruments. Corporate assets that are shared by both operating segments are allocated fully to the Manufacturing Operations segment. Segment information about profits and assets is as follows: 23. SEGMENT INFORMATION (Continued) The Company's revenue by geography is summarized below: The Company's disaggregated manufacturing revenue by major product type is provided below. The Aftermarket operations revenue does not have similarly disaggregated categories