and the Reversal of loss on devaluation of inventories. Another key factor in reduction in Cost of Goods Sold is the change in estimated useful lives of fixed assets as disclosed in the Note to
the year 2016. The main cause is from the reduction of the compensation for loss of production and estimated construction cost of WTG’s foundations of Huay Bong 2&3 wind farms. Sales and administration
foundation improvement for Huay Bong 2&3 Wind Farm as at June 30, 2019 were as shown in the table. Description Estimated total improvement cost (as of year 2018) Estimated and cost for accounting recorded In
to the WTGs foundation improvement for Huay Bong 2&3 Wind Farm as at September 30, 2019 were as shown in the table. Description Estimated total improvement cost (as of year 2018) Estimated and cost for
reviewed and changed the estimated useful lives of buildings, machinery and equipment in accordance with their conditions and the proper estimation of useful lives with reference to the Health Study Report
WTGs foundation improvement for Huay Bong 2&3 Wind Farm as at December 31, 2018 are as shown in the table. Description Estimated total improvement cost (as of year 2017) Estimate and cost for accounting
total improvement cost (as of year 2017) Estimate and cost for accounting recorded In Q1-Q3 2018 Estimated total improvement cost (until Q3 2018) Aggregate actual cost ended as of September 30, 2018
Details of the costs involving to the WTGs foundation improvement for Huay Bong 2&3 Wind Farm at September 30, 2017 are as shown in the table. Description Estimated total improvement cost (until year 2016
foundation improvement for Huay Bong 2&3 Wind Farm as at December 31, 2017 are as shown in the table. Description Estimated total improvement cost (as of year 2016) Estimate and cost for accounting recorded in
as shown in the table. Description Estimated total improvement cost (as of year 2018) Estimate and cost for accounting recorded in 1st quarter of 2019 Estimated total improvement cost (as of 1st