annual-report-FY2021

243 MAHINDRA & MAHINDRA LTD. INTEGRATED ANNUAL REPORT 2020-21 4. Property, Plant and Equipment (contd.) (b) Right of use assets Rupees crores Particulars Land Buildings Others (refer note) Total Cost Balance as at 1 st April, 2019 On account of adoption of Ind AS 116 . .................................................... 117.99 76.15 37.14 231.28 Additions during the year............................................................................ — 8.95 14.92 23.87 Balance as at 31 st March, 2020 . ................................................................... 117.99 85.10 52.06 255.15 Balance as at 1 st April, 2020 ........................................................................ 117.99 85.10 52.06 255.15 Additions during the year ........................................................................... — 2.88 57.09 59.97 Deductions during the year ........................................................................ — 10.15 2.25 12.40 Balance as at 31 st March, 2021 . ................................................................... 117.99 77.83 106.90 302.72 Accumulated amortisation Balance as at 1 st April, 2019 ........................................................................ — — — — Amortisation expense for the year.............................................................. 1.86 21.63 13.54 37.03 Balance as at 31 st March, 2020 . ................................................................... 1.86 21.63 13.54 37.03 Balance as at 1 st April, 2020 ........................................................................ 1.86 21.63 13.54 37.03 Amortisation expense for the year . ........................................................... 1.84 20.64 22.04 44.52 Deductions during the year. ........................................................................ — 4.32 2.25 6.57 Balance as at 31 st March, 2021 . ................................................................... 3.70 37.95 33.33 74.98 Net carrying amount Net carrying amount as at 31 st March, 2020 ............................................. 116.13 63.47 38.52 218.12 Net carrying amount as at 31 st March, 2021 ............................................. 114.29 39.88 73.57 227.74 Note: Others include Plant and Equipment, Car and Vehicles & Furniture and Fixtures.