Amal Ltd 2020-21

133 Note 2 Property, plant and equipment and capital work-in-progress ( ` lakhs ) Particulars Land - freehold Right of use - leasehold land 1, 3 Buildings 2 Plant and equipment 2 Vehicles Office equipment Furniture and fixtures Total Capital work-in- progress 4 Gross carrying amount As at March 31, 2019 5.53 28.85 61.67 976.56 0.01 15.81 9.81 1,098.24 1.37 Additions - 0.86 1.67 106.28 - 0.18 - 108.99 111.51 Disposals and transfers (2.19) - (4.29) (6.20) - - - (12.68) (108.13) As at March 31, 2020 3.34 29.71 59.05 1,076.64 0.01 15.99 9.81 1,194.55 4.75 Additions - - - 71.38 - 2.48 0.23 74.09 805.43 Disposals and transfers - - - - - - - - (74.09) As at March 31, 2021 3.34 29.71 59.05 1,148.02 0.01 18.47 10.04 1,268.64 736.09 Depreciation | Amortisation Up to March 31, 2019 - 1.84 9.25 144.28 - 3.95 1.26 160.58 - For the year - 0.47 3.21 76.85 - 3.83 0.95 85.31 - Disposals and transfers - - (0.21) (1.03) - - - (1.24) - Up to March 31, 2020 - 2.31 12.25 220.10 - 7.78 2.21 244.65 - For the year - 0.47 3.49 86.63 - 4.01 0.96 95.56 - Disposals and transfers - - - - - - - - - Up to March 31, 2021 - 2.78 15.74 306.73 - 11.79 3.17 340.21 - Net carrying amount As at March 31, 2020 3.34 27.40 46.80 856.54 0.01 8.21 7.60 949.90 4.75 As at March 31, 2021 3.34 26.93 43.31 841.29 0.01 6.68 6.87 928.43 736.09 Notes: 1 The lease term in respect of leasehold land is 99 years. The lease term in respect of land acquired under finance lease is up to 99 years with ability to opt for renewal of the lease term on fulfilment of certain conditions. 2 Includes assets retired from active use 3 Refer Note 25.10 for disclosures where the Company is a lessee under a finance lease. 4 Capital work-in-progress mainly comprises addition | expansion projects in progress. Refer Note 25.2 for disclosure of contractual commitment for acquisition of property, plant and equipment.