Page 260 - PWA_2023_Annual_Report

258 การประปาส่วนภูมิภาค รายงานประจำาปี 2566

5.10 Property, Plant and Equipment
As at 30 September 2023 and 2022 consisted of the following:
Unit : Million Baht

Financial statement-equity method applied/
Separate financial statements

Property Plant and Equipment Total
construction

Cost

As at 1 October 2022 3,181.50 155,677.65 27,972.96 186,832.11
- Increase 120.82 9,400.04 2,057.61 11,578.47
- Disposal/Decrease - (589.95) (542.07) (1,132.02)
As at 30 September 2023 3,302.32 164,487.74 29,488.50 197,278.56
Accumulated depreciation
As at 1 October 2022 - (58,596.61) (18,600.04) (77,196.65)
- Increase - (4,148.78) (1,780.99) (5,929.77)

- Disposal/Decrease - 446.01 455.83 901.84
As at 30 September 2023 - (62,299.38) (19,925.20) (82,224.58)
Allowance for the impairment of assets
As at 1 October 2022 (26.07) (1,266.67) (131.76) (1,424.50)
- Loss in impairment (6.35) (57.20) (15.33) (78.88)
- Disposal - 1.30 4.09 5.39
- Reversing entry of impairment loss - 1.46 2.28 3.74
As at 30 September 2023 (32.42) (1,321.11) (140.72) (1,494.25)
Allowance for the impairment of assets

As at 1 October 2022 - (10.79) (20.58) (31.37)
- Loss in impairment - (2.99) (13.20) (16.19)
- Disposal/Decrease - 3.53 19.85 23.38
- Reversing entry of impairment loss - 0.44 0.08 0.52
As at 30 September 2023 - (9.81) (13.85) (23.66)
Book value
As at 30 September 2023 3,269.90 100,857.44 9,408.73 113,536.07

As at 30 September 2022 3,155.43 95,803.58 9,220.58 108,179.59

As at 30 September 2023 and 2022, property, plant, and equipment that were out of account
pending adjustment and net investigation amounting to 2.34 million baht and 3.38 million baht,
respectively, were recorded as a deduction in property, plant, and equipment and shown in other current
assets in a category of assets pending adjustment and investigation, as well as already made an allowance
for such assets in full amount.