Page 263 - PWA_2023_Annual_Report

Provincial Waterworks Authority Annual Report 2023 261

5.13 Intangible Assets
As at 30 September 2023 and 2022, consisted of the following:
Unit : Million Baht

Financial statement-equity method applied/
Separate financial statements

Cost
As at 1 October 2022 645.17
- Increase 14.61
- Disposal/Decrease (14.60)
As at 30 September 2023 645.18
Accumulated amortization
As at 1 October 2022 (523.21)
- Increase (62.09)
- Disposal/Decrease 14.60
As at 30 September 2023 (570.70)
Allowance for the impairment of assets
As at 1 October 2022 (0.29)
- Loss in impairment (0.07)
As at 30 September 2023 (0.36)
Book value
As at 30 September 2023 74.12
As at 30 September 2022 121.67

As at 30 September 2023, PWA has intangible assets that were completely amortized
but still in use amounting to 457.71 million baht.

5.14 Other Non-current Assets consisted of the following:
Unit : Million Baht

Financial statement-equity
method applied/
Separate financial statements

2023 2022

Deposit 1.97 1.88
Employee position guarantee 27.51 27.69
Accounts receivable - financial lease - assets pending
for a transfer 38.49 62.10
Accounts receivable - financial lease with maturity
more than 1 year - Net 32.30 35.89
Total 100.27 127.56