Page 261 - PWA_2023_Annual_Report

Provincial Waterworks Authority Annual Report 2023 259

5.10 Property, Plant and Equipment (Cont.)
As at 30 September 2023, PWA had property, plant, and equipment that were completely
depreciated but still in use amounting to 21,353.53 million baht.
As at 30 September 2023, PWA had fixed assets in the type of plant and construction
located in the prohibited areas in the total amount of 1,683.75 million baht, divided into fixed assets
of buildings and construction located in the public interest land amounting to 1,200.55 million baht,
in the public domain land of state in the category of wasteland amounting to 307.70 million baht,
in the government property amounting to 151.13 million baht, in the irrigation land amounting to
10.44 million baht, and in the national forest land amounting to 13.93 million baht.

5.11 Right-of-use Assets

Unit : Million Baht

Financial statement-equity method applied/
Separate financial statements
Water
Property Plant and Equipment production Total
construction system

Cost
As at 1 October 2022 701.68 3.51 256.82 16,365.20 17,327.21
- Increase 22.86 0.14 195.82 2.22 221.04
- Disposal/Decrease (4.14) - (58.05) - (62.19)

As at 30 September 2023 720.40 3.65 394.59 16,367.42 17,486.06
Accumulated depreciation
As at 1 October 2022 (161.31) (1.11) (132.65) (7,801.36) (8,096.43)
- Increase (118.71) (1.17) (122.96) (430.59) (673.43)
- Disposal/Decrease 2.50 - 43.61 - 46.11
As at 30 September 2023 (277.52) (2.28) (212.00) (8,231.95) (8,723.75)
Allowance for the impairment of assets
As at 1 October 2022 - - (1.31) (4,464.86) (4,466.17)
- Disposal/Decrease - - (0.79) - (0.79)

As at 30 September 2023 - - (2.10) (4,464.86) (4,466.96)
Book value
As at 30 September 2023 442.88 1.37 180.49 3,670.61 4,295.35
As at 30 September 2022 540.37 2.40 122.86 4,098.98 4,764.61