=+On 1 January 2001, the property, plant and equipment of DUMPTY Limited had a remaining useful life of five years and retained earnings stood at €150,000. During 2001 HUMPTY Limited incurred reorganisation costs of €200,000 in order to successfully incorporate DUMPTY Limited into the group. None of the property, plant and equip- ment of DUMPTY Limited purchased on 1 January 2001 has been sold at 31 December 2003, but the inventory purchased was sold at a profit during 2001. During 2003 DUMPTY Limited sold goods costing € 160,000 to HUMPTY Limited for €200,000.