156 CSE GLOBAL LIMITED NOTES TO THE FINANCIAL STATEMENTS For the financial year ended 31 December 2023 4. PROPERTY, PLANT AND EQUIPMENT (CONT’D) Group Assets under construction Freehold land Buildings Leasehold improvements Plant and machinery Tools and equipment Office furniture and fittings Computer equipment Motor vehicles Total $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 Accumulated depreciation: At 1 January 2022 − − 7,265 4,852 13,588 15,652 4,292 7,060 5,511 58,220 Currency realignment − − (71) (42) (717) (1,115) (134) (109) (149) (2,337) Charge for the year − − 1,267 549 3,509 1,440 423 1,026 1,886 10,100 Disposals − − (2,649) (269) (78) (678) (515) (82) (625) (4,896) Write-off − − − (99) − (46) (4) (83) (16) (248) At 31 December 2022 and 1 January 2023 − − 5,812 4,991 16,302 15,253 4,062 7,812 6,607 60,839 Currency realignment − − (247) (58) (373) (159) (112) (6) (77) (1,032) Charge for the year − − 1,153 683 3,861 1,366 540 2,084 2,158 11,845 Disposals − − − (22) (3,651) (1,425) (3,248) (1,124) (975) (10,445) Write-off − − − − (7) (51) (6) (148) (1) (213) Reclassification − − − (214) (374) (363) 533 793 (375) − Reclassification to asset held-for-sale − − (2,261) − (1) − (11) − − (2,273) At 31 December 2023 − − 4,457 5,380 15,757 14,621 1,758 9,411 7,337 58,721 Net carrying value: At 31 December 2023 2,203 3,015 21,998 3,982 23,487 3,288 1,952 4,624 5,788 70,337 At 31 December 2022 7,136 3,510 21,716 3,034 14,098 3,981 971 2,482 6,591 63,519
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