8. Long-lived Assets, net

2018

2017

Cost

Accumulated

Net book value

Net book value

depreciation

Composting buildings

2,155,572

167,428

1,988,144

2,302,651

Gore cover system

859,076

110,964

748,112

906,953

Driveway and paving

339,746

35,107

304,639

360,835

Machinery and equipment

44,713

17,052

27,661

44,667

Equipment under capital lease

404,088

123,765

280,323

229,561

Office trailer

6,231

2,414

3,817

6,182

Computer equipment

6,478

3,292

3,186

3,368

Computer software

6,744

4,355

2,389

6,264

Automotive equipment

1,466

513

953

1,514

Signage

2,488

602

1,886

2,593

3,826,602

465,492

3,361,110

3,864,588

Included above are certain assets of Astoria acquired from BDO under the APA, which closed on September 15, 2017. The purchase price for the purchased assets, described as an organic composting facility, including composting buildings, Gore cover system, driveway and paving, certain machinery and equipment, an office trailer, certain computer equipment and computer software consisted of cash of $2,871,381 ($3,917,300 CAD) and 529,970 restricted common shares of the Company, determined to be valued at $529,970 ($700,000 CAD), based on private placement pricing at the time. In addition, legal costs in connection with acquiring the assets of $21,442 ($29,253 CAD), are included in the cost of the composting buildings. The purchase price was allocated to the assets acquired based on their estimated relative fair value as at the date the assets were acquired.