The Hwange plant met the definition of a cash generating unit $($CGU$)$ when Jekesa was acquired by Tom on $30$ June $2020.$ All the assets in the CGU were acquired one and half years before this date $($i$.$e$.$ they had been in use as intended management for $1\mathrm{.}5$ years before they met the definition of a CGU. The details of the assets acquired, and liabilities assumed as at $30$ June $2020$ are noted below.

Description ZWL

Boilers $1,860,540,000\mathrm{.}00$

Steam Turbines $760,555,300\mathrm{.}00$

Steam condenser $351,900,340\mathrm{.}00$

Generators $970,300,500\mathrm{.}00$

Goodwill $365,500,000\mathrm{.}00$

Total $3,943,646,140\mathrm{.}00$

$1.$ Steam Turbines $$ Blades.

$$ On $1$ July $2021$ the blades in the Steam Turbine were due for replacement. On acquisition date the fair value of the Steam Turbines and the Blades was ZWL$460,000,300\mathrm{.}00$ and ZWL$30,055,500\mathrm{.}00$ respectively.

$$ The blades were bought from France for $29,500\mathrm{.}00$ and loaded free on board $($FOB$)$ on $25$ July $2021.$ Import tax of ZWL$1,890,400\mathrm{.}00$ was paid at the Beitbridge Border Post and this was in addition to the insurance and transport cost of ZWL$2,800,300\mathrm{.}00$ that was paid.

$$ Installations were done and completed on $30$ July $2021$ at a cost of ZWL$530,000\mathrm{.}00$

The following information is applicable to Jekesa.

$$ Property, Plant & Equipment $($PPE$)$ is measured using the cost model as per IAS $16$ Property, Plant and Equipment and depreciated using straight line method over their useful life, unless otherwise specifically stated. The components of the PPE have the following useful lives when initially acquired.

$-$ Boilers $8$ years.

$-$ Steam Turbines $10$ years

$-$ Blades $3$ years

$-$ Steam condenser $5$ years.

$-$ Generators $10$ years.

$-$ Intangible assets $7$ years.

give me PPE note as at $31$ December $2020$