Property, Plant and Equipment

12 Months Ended

Dec. 31, 2021

Disclosure of detailed information about property, plant and equipment [abstract]

PROPERTY, PLANT AND EQUIPMENT

Note 11: - Property, Plant And Equipment

a. Composition and movement:

2021

	Land and Buildings (1)		Machinery and Equipment (1)		Vehicles		Computers, Software, Equipment and Office Furniture		Leasehold Improvements		Total
	U.S. Dollars in thousands
Cost
Balance at January 1, 2021	$	33,658		31,299		31		8,112		1,139		74,239
Additions		885		2,140		-		1,260		45		4,329
Balance as of December 31, 2021		34,543		33,439		31		9,371		1,184		78,568
Accumulated Depreciation
Balance as of January 1, 2021		20,049		22,110		20		5,961		420		48,560
Depreciation		1,042		1,694		3		847		115		3,701
Balance as of December 31, 2021		21,091		23,804		23		6,808		535		52,261
Depreciated cost as of December 31, 2021	$	13,451	$	9,635	$	8	$	2,563	$	649	$	26,307

(1) Including labor costs charged in 2021 to the cost of facilities, machinery and equipment in the amount of $775 thousands.

2020

	Land and Buildings (1)		Machinery and Equipment (1)			Vehicles			Computers, Software, Equipment and Office Furniture		Leasehold Improvements		Total
	U.S. Dollars in thousands
Cost
Balance at January 1, 2020	$	32,714	$	28,198		$	85		$	7,218	$	1,139	$	69,354
Additions		944		3,175			-			894		-		5,013
Sale and write-off		-		(74	)		(54	)				-		(128	)
Balance as of December 31, 2020		33,658		31,299			31			8,112		1,139		74,239
Accumulated Depreciation
Balance as of January 1, 2020		18,639		20,524			70			5,267		304		44,804
Depreciation		1,410		1,660			4			694		116		3,884
Sale and write-off		-		(74	)		(54	)		-		-		(128	)
Balance as of December 31, 2020		20,049		22,110			20			5,961		420		48,560
Depreciated cost as of December 31, 2020	$	13,609	$	9,189		$	11		$	2,151	$	719	$	25,679

(1) Including labor costs charged in 2020 to the cost of facilities, machinery and equipment in the amount of $746 thousands.

b. As for liens, refer to Note 20.

c. Leasing rights of land from the Israel land administration.

	December 31,
	2021		2020
	U.S. Dollars in thousands
Under finance lease	$	1,150	$	980

Kamada Assets capitalized leasing rights from the Israel Land Administration for an area of 16,880 m² in Beit Kama, Israel, on which the Company’s manufacturing plant and other buildings are located. As part of a new outline which were approved during 2021 the plant area was adjusted to 14,880 m². The amount attributed to capitalized rights is presented under property, plant and equipment and is depreciated over the leasing period, which includes the option period. During 2010, the Company signed an agreement with the Israel Land Administration to consolidate its leasing rights and extend the lease period to 2058, including an extension option for additional 49 years thereafter.