RACL 2020-21

52 Note 2 Property, plant and equipment and capital work-in-progress (` lakhs) Particulars Buildings1 Plant and equipment2 Office equipment and furniture Vehicles Total Intangible assets Capital work-inprogress Gross carrying amount As at March 31, 2019 393.87 285.82 21.26 5.74 706.69 1.63 - Additions - 119.43 - 5.00 124.43 - 98.10 Deductions and adjustments - 51.82 7.39 - 59.21 1.63 98.10 As at March 31, 2020 393.87 353.43 13.87 10.74 771.91 - - Additions - 42.66 - 5.74 48.40 - 46.63 Other adjustments - 0.89 (0.89) - - - - Disposals and adjustments - 10.64 0.04 - 10.68 - 41.58 As at March 31, 2021 393.87 386.34 12.94 16.48 809.63 - 5.05 Depreciation Up to March 31, 2019 58.71 65.47 6.96 1.26 132.40 1.42 - For the year 14.75 22.02 1.88 1.28 39.93 0.07 - Disposals and adjustments - 41.55 6.73 - 48.28 1.49 - Up to March 31, 2020 73.46 45.94 2.11 2.54 124.05 - - For the year 14.75 27.23 1.54 1.58 45.10 - - Disposals and adjustments - 6.89 0.02 - 6.91 - - Up to March 31, 2021 88.21 66.28 3.63 4.12 162.24 - - Net carrying amount As at March 31, 2020 320.41 307.49 11.76 8.20 647.86 - - As at March 31, 2021 305.66 320.06 9.31 12.36 647.39 - 5.05 1Building includes premises (along with affixed land) taken on 30 year lease, and classified as finance lease (for details, refer Note 25.11). The carrying value of leased building included in buildings above is as follows: (` lakhs) Buildings March 31, 2021 March 31, 2020 Cost | Deemed cost 392.81 392.81 Accumulated depreciation (87.29) (72.74) Net carrying amount 305.52 320.06 2The manufacturing plant of the Company is installed in land and building leased by the joint venturer, Atul Ltd.

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