CANADIAN FOOD INSPECTION AGENCY

Notes to the Financial Statements
Year ended March 31, 2011

5. Tangible Capital Assets



(in thousands of dollars)
Capital asset class Cost Accumulated amortization Net book value
Opening balance Acquisitions Disposals and writeoffs Closing balance Opening balance Amortization Disposals and writeoffs Closing balance 2011 2010
Land $3,331 $ - $ - $3,331 $ - $ - $ - $ - $3,331 $3,331
Buildings 254,798 22,554 25 $277,327 173,509 10,430 (4) 183,943 93,384 81,289
Machinery and equipment 79,647 7,158 3,179 $83,626 33,175 5,366 2,211 36,330 47,296 46,472
Computer equipment and software 43,354 23,129 636 $65,847 37,031 5,091 563 41,559 24,288 6,323
Vehicles 35,633 5,270 1,657 $39,246 23,305 3,899 1,475 25,729 13,517 12,328
Assets under construction 49,938 13,114 39,107 $23,945 - - - - 23,945 49,938
Leasehold improvements 21,781 25,701 - $47,482 13,416 6,764 (129) 20,309 27,173 8,365
Total $488,482 $96,926 $44,604 $540,804 $280,436 $31,550 $4,116 $307,870 $232,934 $208,046

Amortization expense for the year ended March 31, 2011 is $31,550 (2010 - $26,321).

Disposals of $38,978 from Assets under construction represent assets that were put into use in the year and have been transferred to the other capital asset classes as applicable. The remaining $129 represents assets that were never put into use and consequently were written-off.

During the year, Public Works and Government Services Canada transferred leasehold improvements to the Agency with a cost of $6,237 and accumulated amortization of $34.

6. Accounts Payable and Accrued Liabilities

The following table presents details of the Agency's account payable and accrued liabilities:

 
(in thousands of dollars) 2011 2010
Accounts payable to other government department and agencies $19,817 $21,498
Accounts payable to external parties 47,891 35,147
  67,708 13,882
     
Accrued liabilities 16,077 13,882
Total $83,785 $70,527