223 F INANC IAL Statements Sect ion 05 Annual Report 2022 NOTES TO THE F INANC I AL STATEMENTS For the year ended 31 December 2022 26. INVENTORIES Group 2022 RM’000 2021 RM’000 At cost: Consumables 96,353 95,893 Distillates 43,000 14,941 139,353 110,834 At net realisable value: Water pipes 4,284 4,347 Water meters 2,556 1,513 6,840 5,860 146,193 116,694 During the year, the amount of inventories being written off is RMNil (2021: RM29,000). The cost of inventories recognised as expenses amounted to RM28,451,000 (2021: RM13,836,000). 27. OTHER NON-CURRENT AND CURRENT ASSETS Group 2022 RM’000 2021 RM’000 Non-current Prepayments 5,971 7,962 Current Prepayments 15,797 18,725 21,768 26,687
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