5. PROPERTY, PLANT & EQUIPMENT (Tables)

9 Months Ended

Sep. 30, 2013

Property Plant Equipment Tables

Property, Plant & equipment

	September 30, 2013		Accumulated		September 30, 2013
	Cost		Depreciation		Net
Buildings	$	5,298,340	$	2,352,804	$	2,945,536
Computer hardware		104,207		90,762		13,445
Furniture and fixtures		27,701		22,516		5,185
Office equipment		23,125		20,538		2,587
Manufacturing equipment		5,987,548		3,382,041		2,605,507
Trailer		16,757		14,196		2,561
Technology		132,595		46,408		86,187
Land		468,958		—		468,958
	$	12,059,231	$	5,929,265	$	6,129,966

	December 31, 2012		Accumulated		December 31, 2012
	Cost		Depreciation		Net
Buildings	$	5,372,327	$	2,122,396	$	3,249,931
Computer hardware		106,457		88,811		17,646
Furniture and fixtures		28,385		22,155		6,230
Office equipment		23,946		20,795		3,151
Manufacturing equipment		6,039,836		2,725,324		3,314,512
Trailer		17,353		13,930		3,423
Technology		137,308		27,461		109,847
Truck		11,951		9,512		2,439
Land		478,551		—		478,551
	$	12,216,114	$	5,030,384	$	7,185,730

Capital assets

The following carrying amount of capital assets held by Flexible Solutions Ltd. serves as collateral for the AFSC loan.  (See Note 9b):

Land	$	269,866
Building		828,146
Building improvements		878,139
Manufacturing equipment		2,256,114
Trailer		2,561
Technology		86,187