Mining Property, Plant and Equipment (Tables)

12 Months Ended

Dec. 31, 2014

Mining property, plant and equipment comprise:

	Mining property			Machinery & equipment			Building		Total
Cost
Balance at December 31, 2013	$	7,156,176		$	78,739		$	10,000	$	7,244,915
Mining equipment acquired		-			41,022			-		41,022
Ratatotok South property purchase		150,000			-			-		150,000
Mining equipment sold		-			(18,200	)		-		(18,200	)
Impairment		(6,939,361	)		(55,554	)		-		(6,994,915	)

Balance at December 31, 2014	$	366,815		$	46,007		$	10,000	$	422,822

Accumulated depreciation and impairment
Balance at December 31, 2013	$	-		$	16,203		$	-	$	16,203
Depreciation		-			44,297			-		44,297
Mining equipment sold		-			(758	)				(758	)
Impairment					(43,980	)				(43,980	)

Balance at December 31, 2014	$	-		$	15,762		$	-	$	15,762

Net book value
At December 31, 2013	$	7,156,176		$	62,536		$	10,000	$	7,228,712
At December 31, 2014	$	366,815		$	30,245		$	10,000	$	407,060

Borneo Resource Investments Ltd. 10-K