Values were determined in relation to Plant A: R Recoverable amount on 30 April 2021: Fair value less cost to sell on 30 April 2021 1 950 000 1 945 000 Fair value less cost to sell on 30 June 2021: 1 930 000 Plant B: Plant B was acquired on 1 May 2021 to replace Plant A. Recently a new law was passed in South Africa that requires an entity to dismantle and dispose of decommissioned plant in an environmentally responsible way. The following details are available for Plant B: R7 560 912 15 years Total cost price (Excluding Provision for dismantling and disposal cost) Estimated useful life: Estimated residual value: Depreciation method: Date the machine was ready for use as intended by management and the obligation to incur dismantling and disposal cost became unavoidable Insignificant Straight-line 1 June 2021 Estimated future cost to dismantle and decommission the plant R1 500 000 61 Values were determined in relation to Plant A: R Recoverable amount on 30 April 2021: Fair value less cost to sell on 30 April 2021 1 950 000 1 945 000 Fair value less cost to sell on 30 June 2021: 1 930 000 Plant B: Plant B was acquired on 1 May 2021 to replace Plant A. Recently a new law was passed in South Africa that requires an entity to dismantle and dispose of decommissioned plant in an environmentally responsible way. The following details are available for Plant B: R7 560 912 15 years Total cost price (Excluding Provision for dismantling and disposal cost) Estimated useful life: Estimated residual value: Depreciation method: Date the machine was ready for use as intended by management and the obligation to incur dismantling and disposal cost became unavoidable Insignificant Straight-line 1 June 2021 Estimated future cost to dismantle and decommission the plant R1 500 000 61