Notes to the Financial Statements
Year ended March 31, 2010
| Capital asset class | Cost | Accumulated amortization | Net book value | |||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Opening balance | Acqui- sitions | Disposals and writeoffs | Closing balance | Opening balance | Amorti- zation | Disposals and writeoffs | Closing balance | 2010 | 2009 | |
| Land | $3,331 | $ - | $ - | $3,331 | $ - | $ - | $ - | $ - | $3,331 | $3,331 |
| Buildings | 248,639 | 7,310 | 1,151 | 254,798 | 164,568 | 9,976 | 1,035 | 173,509 | 81,289 | 86,209 |
| Machinery and equipment | 78,433 | 6,537 | 5,323 | 79,647 | 31,211 | 5,203 | 3,239 | 33,175 | 46,472 | 47,414 |
| Computer equipment and software | 42,231 | 2,302 | 1,179 | 43,354 | 34,340 | 3,783 | 1,092 | 37,031 | 6,323 | 7,892 |
| Vehicles | 34,895 | 2,048 | 1,310 | 35,633 | 19,746 | 4,416 | 857 | 23,305 | 12,328 | 15,100 |
| Assets under construction | 34,645 | 22,004 | 6,711 | 49,938 | - | - | - | - | 49,938 | 34,644 |
| Leasehold improvements | 19,667 | 2,114 | - | 21,781 | 10,263 | 2,943 | (210) | 13,416 | 8,365 | 7,123 |
| Total | $461,841 | $42,315 | $15,674 | $488,482 | $260,128 | $26,321 | $6,013 | $280,436 | $208,046 | $201,713 |
Amortization expense for the year ended March 31, 2010 is $26,321 (2009 - $25,189).
Disposals of $5,004 from assets under construction represent assets that were put into use in the year and have been transferred to the other capital asset classes as applicable. The remaining $1,707 represents assets that were never put into use and were consequently written-off.
The following table presents details of accounts receivable and advances:
| (in thousands of dollars) | 2010 | 2009 |
|---|---|---|
| Accounts payable to other government department and agencies | $21,498 | $10,814 |
| Accounts payable to external parties | 35,147 | 29,936 |
| 56,645 | 40,750 | |
| Accrued liabilities | 13,882 | 47,125 |
| Total | $70,527 | $87,875 |