Dig Deep Limited Dig Deep Limited is a construction company that has the following accounting policies relating to its non-current assets: Front-end loaders Depreciation is written off according to the reducing balance method at 20% per year. Truck Depreciation is written off according to the cost price method at 50% per year. Office building No depreciation is written off. Additional information: Description Date purchased Cost price Front-end loader A 1 January 2018 264 000 Front-end loader B 31 March 2020 303 400 Truck 31 July 2019 288 000 *Office building 1 September 2017 900 000 *A part of the office building, costing R100 000, was sold on 31 December 2019 at carrying value. This amount is included in the R900 000 above. Source: Klopper, J. 2020 Required Prepare the property, plant and equipment (PPE) note of Dig Deep Limited for the year ended 31 August 2020. No total column is required.