PROPERTY, PLANT AND EQUIPMENT (Tables)

12 Months Ended

Sep. 30, 2019

Property Plant And Equipment

Property, Plant and Equipment

PROPERTY, PLANT AND EQUIPMENT

Property, plant and equipment are stated at cost less depreciation and impairment loss. Depreciation is calculated using the straight-line method or reducing balance method at the following estimated useful life:

Building	47 years on straight-line method
Leasehold improvement	10 years on straight-line method
Equipment	2 to 15 years on declining balance method or straight-line method
Vehicle	6 years on declining balance method or straight-line method

Assets held under capital lease obligation are depreciated over their expected useful lives on the same basis as owned assets.