13.For the commercial production of the motor engine electronic component, Hegiko Ltd bought specialised plant and machinery at a cost of $1 050 000 on 1 September 2016. The specialised plant and machinery is expected to be sold for $150 000 after three years, and are therefore amortised on the straight line method over three years. Upon review of the residual value and useful life of the specialised plant and machinery at 31 December 2016, expectations in respect thereof did not differ from previous estimates.

14.Projections (2016 actual) for the sale of the motor engine electronic component are as follows: