Property plant and equipment

3 Months Ended

Nov. 30, 2021

Property plant and equipment

5. Property plant and equipment

5.	Property, plant and equipment
	At November 30, 2021, property, plant and equipment (“PPE”) consisted of:

	Construction in process			Farm facility and equipment			Office and computer equipment			Land equipment			Total
August 31, 2021	$	27,469		$	274,776		$	10,653		$	16,310		$	329,208
Additions		334,383			93,657			5,815			9,329			443,184
Foreign exchange		(15,143	)		(19,329	)		(838	)		(1,300	)		(36,610	)
November 30, 2021	$	346,709		$	349,104		$	15,629		$	24,339		$	735,782
Accumulated depreciation
August 31, 2021	$	-		$	58,519		$	1,935		$	919		$	61,373
Additions		-			12,374			490			435			13,299
Foreign exchange		-			(3,810	)		(130	)		(69	)		(4,009	)
November 30, 2021	$	-		$	67,083		$	2,295		$	1,285		$	70,663
Net book value
August 31, 2021	$	27,469		$	216,257		$	8,718		$	15,391		$	267,835
November 30, 2021	$	346,709		$	282,021		$	13,335		$	23,054		$	665,119

As of November 30, 2021 and August 31, 2021, the construction in process has not been in use.

During the period ended November 30, 2021, the Company included depreciation of PPE of $9,100 in cost of inventory.