On 27th December 2020, Jeyplus gave a used machine in exchange for a motor vehicle from Brothers Limited. Book value of that machine was TZS.45 million while its original cost was TZS.71 million. Carrying value of exchanged motor vehicle in books of Brothers Limited was TZS.44 million with a fair value of TZS.48 million on the exchanging date. There was no gain or loss on any disposal of tangible non-current assets. None of those tangible non-current assets has ever been revaluated. Balance of accumulated depreciation at year end is shown in table below: DETAILS 2022 2021 ASSETS TZS.000 TZS.000 Machineries 118,900 57,600 Motor vehicles 69,210 56,500 Other tangible non-current assets 28,500 20,600