b'EQUESTRIAN AUSTRALIA LIMITED ABN 19 077 455 755NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2019 (a) ReconciliationsReconciliation of the carrying amounts of property, plant and equipment at the beginning and end of the current financial year. BuildingComputerVeterinary Buildingpartitioningand officeequipmentTotal equipment Opening carrying amount1,072,500 6,9089,120 4,041 1,092,569Additions 10,781 - 10,781Revaluation of fair value of building - Disposals - Depreciation Expense27,500 8327,063 3,411 38,806Closing Carryingamount1,045,000 6,076 12,838 630 1,064,54513. INTANGIBLE ASSETS20192018 $$Software - at cost 199,190 199,190 Less accumulated amortisation - Software(142,162) (109,954)57,028 89,236Patent and Trademark 14,673 14,673 (a) Reconciliations Software Opening carrying amount 89,236Additions -Amortisation Expense(32,208) Less loss on Disposal of Asset-Closing Carrying amount 57,028(b) Impairment lossImpairmentlossesinrelationtointangibleassetsareincludedwithinAmortisationand impairment loss expenses in the statement of comprehensive income. \x03\x0369'