assessment $2014$ which included depreciation of $$400,000.$ At the end of $2013($year of Assessment $2013)$ the assets and costs and written down values were as indicated below.

Hi Pro Ltd$.$ Cost and WDDV of Assets at $31$ Dec $2014$

$\backslash$table$[[$ASSETS$,$COST $$,$WDV $$],[$Industrial Buildings,$30,000,000,20,500,000$