7. PROPERTY, PLANT AND EQUIPMENT

						Leasehold		Production							ROU
Cost		Land		Building		Improvements		Equipment		Vehicles			Prototypes		Asset		Total
Balance, December 31, 2017	$	12,558	$	2,955,901	$	43,715	$	809,982	$	61,517		$	-	$	-	$	3,883,673
Additions		-		-		-		-		-			406,160		-		406,160
Disposition		-		-		-		-		(61,517	)		-		-		(61,517	)
Balance, December 31, 2018	$	12,558	$	2,955,901	$	43,715	$	809,982	$	-		$	406,160	$	-	$	4,228,316
Additions		-		-		-		7,166		-			564,234		117,004		688,404
Balance, December 31, 2019	$	12,558	$	2,955,901	$	43,715	$	817,148	$	-		$	970,394	$	117,004	$	4,916,720
Accumulated Amortization
Balance, December 31, 2017	$	-	$	410,037	$	32,924	$	424,664	$	24,502		$	-	$	-	$	892,127
Amortization		-		106,080		2,698		96,327		1,877			67,693		-		274,675
Disposition		-		-		-		-		(26,379	)		-		-		(26,379	)
Balance, December 31, 2018	$	-	$	516,117	$	35,622	$	520,991	$	-		$	67,693	$	-	$	1,140,423
Amortization		-		97,592		1,619		58,515		-			216,365		12,212		386,303
Balance, December 31, 2019	$	-	$	613,709	$	37,241	$	579,506	$	-		$	284,058	$	12,212	$	1,526,726
Carrying Value
December 31, 2019	$	12,558	$	2,342,192	$	6,474	$	237,642	$	-		$	686,336	$	104,792	$	3,389,994
December 31, 2018	$	12,558	$	2,439,784	$	8,093	$	288,991	$	-		$	338,467	$	-	$	3,087,893

Included in cost of goods sold is $131,617 (2018 - $179,645; 2017 - $186,892) of amortization related to property, plant and equipment. Included in expenses is $69,271 (2018 - $21,435; 2017 - $9,528) of amortization related to property, plant and equipment.

Included in inventory is $1,476 (2018 - $5,902; 2017 - $10,261) of amortization related to property, plant and equipment.

Included in research is $183,939 (2018 - $67,693; 2017 - $Nil ) of amortization related to property, plant and equipment, of which $11,433 (2018 - $Nil; 2017 - $Nil) relates to vehicles under lease.

Included in prototype additions are vehicles under lease of $79,668 (2018 - $Nil; 2017 - $Nil) (Note 9).