Notes to the Statement of Financial Position (continued)  14. Property, Plant and Equipment (Non- Current) (continued)  43  HARVEY NORMAN HOLDINGS LIMITED AND ITS CONTROLLED ENTITIES – ANNUAL REPORT 2003 CONSOLIDATED PARENT 2003  2002  2003  2002  $000  $000  $000  $000  Plant and equipment  Cost Opening balance 347,079  256,445  -  -  Balance acquired in controlled entity  -  32,766  -  -  Additions 88,290  58,307  -  -  Disposals (17,308)  (6,052)  -  -  Transfers from capitalised leased plant and equipment  5,067  6,970  -  -  Transfers from buildings 2,431  -  -  -  Net foreign currency differences arising from  self-sustaining foreign operations (2,410)  (1,357)  -  -  Closing balance  423,149  347,079  -  -  Accumulated Depreciation Opening balance 183,210  115,717  -  -  Balance acquired in controlled entity  -  22,141  -  -  Depreciation for the year  53,874  45,805  -  -  Disposals (8,477)  (4,292)  -  -  Transfers from capitalised leased plant and equipment  3,197  4,635  -  -  Transfers from buildings  530  -  -  -  Net foreign currency differences arising from  self-sustaining foreign operations  (1,732)  (796)  -  -  Closing balance  230,602  183,210  -  -  Net book value  192,547  163,869  -  -  Capitalised Leased Plant and Equipment  Capitalised cost Opening balance 25,926  -  -  -  Balance acquired in controlled entity  -  30,353  -  -  Additions  166  3,073  -  -  Disposals (339)  (530)  -  -  Transfers to owned plant and equipment  (5,067)  (6,970)  -  -  Closing balance  20,686  25,926  -  -  Accumulated Depreciation Opening balance 8,309  -  -  -  Balance acquired in controlled entity  -  8,994  -  -  Amortisation for the period  3,891  4,214  -  -  Transfers to owned plant and equipment  (3,197)  (4,635)  -  -  Disposals (167)  (264)  -  -  Closing balance  8,836  8,309  -  -  Net book value  11,850  17,617  -  -  Total plant and equipment at 30 June 2003  204,397  181,486  -  -  Total property, plant and equipment at  30 June 2003  928,588  800,564  -  - 