text: **(G) Property and Equipment**
  
  Property and equipment are stated at historical cost less accumulated depreciation and are mainly comprised of head office buildings, 
  leasehold improvements and IT systems. The estimated useful lives, residual values and depreciation method are reviewed at each 
  yearend, with the effect of any changes in estimate accounted for prospectively. These items are amortized on a straight‑line basis over 
  their estimated useful lives ranging as follows: 
  
   Building 
   Heavy equipment 
   Vehicles 
   Furniture, fixtures and office equipment 
   leaseholds  40 years 
  15 years 
  10 years 
  5‑10 years 
  lease term 
  
  **(H) Inventory**
  
  inventory represents manufactured homes available for sale. the manufactured homes are valued at the lower of cost (purchase price 
  plus delivery and setup costs) and net realizable value. Net realizable value is the estimated selling price in the ordinary course of business 
  based on market prices at the reporting date less costs to complete and the estimated costs of sale. 
  
  **(I) Cash**
  
  Cash is comprised of bank balances and interest‑earning bank accounts. 
  
  **(J) Share‑Based Compensation**
  
  The Company issues share‑based awards to certain employees and non‑employee directors whereby employees render services as 
  consideration for equity instruments (equity‑settled transactions). 