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## 5. PROPERTY AND EQUIPMENT 

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Depreciation expense allocation for the following years: 

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## 6. LONG-TERM DEBT 

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Interest expense is presented under finance costs for the following periods: 

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During the year ended December 31, 2012, the loan was renewed to January 1, 2018 at an interest rate of 3.710% (2011 – 5.49%) with monthly payments of $16,674 (2011 – $17,384) starting February 1, 2013. 

