13. PROPERTY AND EQUIPMENT

		Land and building			Leasehold improvements			Furniture & fixtures			Computer equipment			Machinery & equipment			Total

Cost
Balance, January 31, 2018 and 2017	$	—		$	—		$	—		$	—		$	—		$	—
Assets from acquisition		—			1,352,393			416,609			66,358			511,769			2,347,129
Additions		—			107,402			62,255			30,427			7,995			208,079
Disposals		—			—			—			—			(90,100	)		(90,100	)
Balance, January 31, 2019	$	—		$	1,459,795		$	478,864		$	96,785		$	429,664		$	2,465,108
Assets from acquisition		—			522,279			50,388			25,846			646,507			1,245,020
Additions		4,675,389			97,956			12,350			—			560,328			5,346,023
Impairment		(3,305,176	)		(709,064	)		(125,282	)		—			—			(4,139,522	)
Balance, January 31, 2020	$	1,370,213		$	1,370,966		$	416,320		$	122,631		$	1,636,499		$	4,916,629
Accumulated Depreciation
Balance, January 31, 2018 and 2017	$	—		$	—		$	—		$	—		$	—		$	—
Depreciation expense		—			(301,583	)		(65,074	)		(7,619	)		(8,822	)		(383,098	)
Balance, January 31, 2019	$	—		$	(301,583	)	$	(65,074	)	$	(7,619	)	$	(8,822	)	$	(383,098	)
Depreciation expense		(128,225	)		(214,331	)		(88,667	)		(52,324	)		(215,853	)	$	(699,400	)
Balance, January 31, 2020	$	(128,225	)	$	(515,914	)	$	(153,741	)	$	(59,943	)	$	(224,675	)	$	(1,082,498	)
Carrying amount, Jan. 31, 2019	$	—		$	1,158,212		$	413,790		$	89,166		$	420,842		$	2,082,010
Carrying amount, Jan. 31, 2020	$	1,241,988		$	855,052		$	262,579		$	62,688		$	1,411,824		$	3,834,131

Total depreciation expense for the year ended January 31, 2020 is $699,400 (2019 - $383,098) (2018-Nil). Of the total expense, $479,662 was allocated to inventory during the year ended January 31, 2020 (2019 - $354,560) (2018-Nil).

Impairment of real estate assets in Canby, Oregon has been identified by way of an appraisal obtained in October 2019. The Company is evaluating this asset as part of its restructuring and integration of the Oregon assets.