7. Property, plant and equipment:

(a) Cost:

Null

(b) Accumulated depreciation:

  Land and buildings Distribution and metering equipment Plant and water treatment equipment District energy system Construction-in- progress
Total

Balance at January 1, 2018

$ 318

$ 32,014

$ 12,588

$ 2,269

$ - $

47,189
Depreciation charge            
for the year 81 4,992 2,942 541 - 8,556
Adjustments (47) - 47 - - -
Disposals/retirements (13) (223) (36) - - (272)
Balance at December 31, 2018 $ 339 $ 36,783 $ 15,541 $ 2,810 $ - $ 55,473

Balance at January 1, 2019

$ 339

$ 36,783

$ 15,541

$ 2,810

$ - $

55,473
Depreciation charge            
for the year 92 5,708 3,701 138 - 9,639
Disposals/retirements - (190) - - - (190)
Balance at December 31, 2019 $ 431 $ 42,301 $ 19,242 $ 2,948 $ - $ 64,922