Refer to the related note.

Please provide 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 Computer Demo Buses and Land, building Machinery hardware buses coaches and building and and Office and available improvements equipment software equipment coaches for lease Total Cost S 118,390 $ 190,215 $ 50,582 $ 7,825 $ 44,301 $ 31,438 442,751 Accumulated depreciation 14,349 95,346 28,235 4,317 19,957 11,799 174,003 December 29, 2019 net book value 104,041 94,869 22,347 3,508 24,344 19,639 268,748 Additions 1,434 12,862 3,608 13 7,328 458 25,703 Transfer from inventory (1,827) (137) (8) (14) (3,744) (6,265) (11,995) Disposals (22) (659) (136) (13) (1,878) (2,708) Depreciation charge (3,551) (23,411) (5,346) (700) (9,219) (5,199) (47,426) Impairment (782) (976) (1,758) Cumulative translation adjustment 278 864 93 351 1,586 December 27, 2020 net book value 100,353 83,606 19,582 2,794 17,182 8,633 232, 150 Additions 2,449 18,097 4,277 193 8, 282 216 33,514 Transfer from inventory (50) 418 1,241 1,249 2,858 Disposals (1,226) (447) (15) (20) (2,829) (4,537) Depreciation charge (3,762) (19,990) (5,728) (559) (8,045) (3,473) (41,557) Impairment (550) (131) (681) Cumulative translation adjustment (63) (127) (73) (118) (28) (409) January 2, 2022 net book value S 97,701 5 81,007 $ 17,912 $ 2,408 $ 15,713 $ 6,597 $ 221,33823. SEGMENT INFORMATION 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 medium- duty/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: Fiscal 2021 Manufacturing Aftermarket Operations Operations Unallocated Total Revenue from external customers 1, 809,760 5 474,028 S 2,343,794 Operating costs and expenses 1,915,870 390,698 42,154 2,348,722 (Loss) earnings before income tax expense (46,104) 83,330 (42,154) (4,928) Total assets 1,812,254 480, 759 306,607 2,599,620 Addition of capital expenditures 32,116 1,398 33,514 Addition of goodwill and intangibles assets 2,748 2,748 Indefinite-life intangible assets 248,175 18,959 267,134 Goodwill 336,870 191,713 528,58323. SEGMENT INFORMATION (Continued) Fiscal 2020 Manufacturing Aftermarket Operations Operations Unallocated Total Revenue from external customers S 2,017,729 5 401, 446 2,419,175 Operating costs and expenses 2, 133,872 349,342 92,053 2,575,267 (Loss) earnings before income tax expense (116,143) 52, 104 (92,053) (156,092) Total assets 1,966,973 487,580 301,362 2,755,915 Addition of capital expenditures 24,989 714 25,703 Addition of goodwill and intangibles assets 10,413 10,413 Impairment loss on goodwill (50,790) (50,790) Indefinite-life intangible assets 248,231 18,968 267,199 Goodwill 340,389 189,098 529,487 The Company's revenue by geography is summarized below: Fiscal 2021 Fiscal 2020 North America S 1,776,247 5 ,968,918 UK and Europe 440,500 332,512 Asia Pacific 127,046 117,745 Other Total $ 2,343,793 5 2,419,175 The Company's disaggregated manufacturing revenue by major product type is provided below. The Aftermarket operations revenue does not have similarly disaggregated categories. Fiscal 2021 Fiscal 2020 Transit buses S 1,429,462 5 1.593.390 Motor coaches 361,579 334,421 Medium-duty and cutaway buses 35,357 41,712 Pre-owned coach 20,713 18,424 Infrastructure solutions 17,598 24,714 Fiberglass reinforced polymer components 5,057 5,068 Manufacturing revenue $ 1,869,766 5 2,017,729