Consolidated (Baht) Restated
	Land	Building	Building and leasehold improvements	Machinery and equipment	Office furniture and equipment	Motor vehicles	Machinery and in transit	Total
At 31 December 1999
Cost	81,083,500	585,236,803	49,616,147	561,696,506	58,051,563	17,785,096	1,695,414	1,355,165,029
Less: Accumulated depreciation	—	(212,714,026)	(40,982,324)	(400,487,574)	(56,252,121)	(12,584,470)	—	(723,020,515)
Net book amount	81,083,500	372,522,777	8,633,823	161,208,932	1,799,442	5,200,626	1,695,414	632,144,514)
For the year ended 31 December 2000
Opening net book amount	81,083,500	372,522,777	8,633,823	161,208,932	1,799,442	5,200,626	1,695,414	632,144,514
Additions	—	—	891,804	13,685,240	1,270,404	4,927,322	22,558,523	43,333,293
Disposals				(19,038)	(46,199)	(57,654)	—	(122,891)
Transfers	—	—	—	20,591,547	—	—	(20,591,547)	—
Depreciation charge	—	(29,321,922)	(3,250,890)	(42,298,428)	(1,377,413)	(2,538,005)	—	(78,786,658)
Closing net book amount	81,083,500	343,200,855	6,274,737	153,168,253	1,646,234	7,532,289	3,662,390	596,568,258
At 31 December 2000
Cost	81,083,500	585,236,803	50,507,951	595,962,099	58,455,807	19,731,417	3,662,390	1,394,639,967
Less: Accumulated depreciation	—	(242,035,948)	(44,233,214)	(442,793,846)	(56,809,573)	(12,199,128)	—	(798,071,709)
Net book amount	81,083,500	343,200,855	6,274,737	153,168,253	1,646,234	7,532,289	3,662,390	596,568,258

Note 11. Deferred income taxes

Deferred income taxes are calculated on all temporary differences under the liability method using a principal tax rate of 30% (1999: 30%).

	Consolidated and Company
	2000		1999
	Baht		Baht
Beginning balance	16,757,559		16,068,997
Statement of income (Note 17)	(5,544,799)		688,562
Ending balance	11,212,760		16,757,559

The deferred income tax assets shown in the consolidated and company balance sheets as at 31 December 2000 and 1999 are as follows:

	Consolidated & Company
	2000		1999
	Baht		Baht
Allowance for doubtful accounts	6,598,274		11,090,973
Allowance for inventory obsolescence	796,813		648,913
Allowance for impairment in value of investments	3,817,673		3,817,673
Others	—		1,200,000
Total deferred income tax assets

The Group has recognised the deferred income tax assets to the extent that it is probable that sufficient taxable profit will be available to allow the benefits of all of the deferred tax assets to be utilised.