7.2.1 Depreciation, amortisation, disposal and impairment losses
The following presents depreciation, amortisation, liquidation and impairment of property, plant and equipment, intangible assets, right-of-use assets and investment properties in the statement of comprehensive income.
| (in PLNm) | ||||||||
|---|---|---|---|---|---|---|---|---|
| Year ended | Depreciation, amortisation, disposal | Impairment | ||||||
| December 31, 2022 | Propert y, plant and equipment | Intangi ble assets | Right- of-use assets |
Investm ent property | TOTAL | Property, plant and equipment | Intangible assets | TOTAL |
| Cost of sales | 4.089 | 45 | 50 | 2 | 4.186 | 87 | 10 | 97 |
| Distribution and selling expenses | 8 | 2 | 4 | – | 14 | – | – | – |
| General and administrative expenses | 41 | 7 | 10 | – | 58 | 2 | 1 | 3 |
| RECOGNISED IN PROFIT OR LOSS | 4.138 | 54 | 64 | 2 | 4.258 | 89 | 11 | 100 |
| Change in product inventories | (2) | – | – | – | (2) | – | – | – |
| Cost of products and services for internal purposes | 14 | 1 | – | – | 15 | – | – | – |
| TOTAL | 4.150 | 55 | 64 | 2 | 4.271 | 89 | 11 | 100 |
| Other operating expenses | – | – | – | – | – | 4 | – | 4 |
| (in PLNm) | |||||||||
|---|---|---|---|---|---|---|---|---|---|
| Year ended | Depreciation, amortisation, disposal | Impairment | |||||||
| December 31, 2021 | Propert y, plant and equipment | Intangi ble assets | Right- of-use assets |
Investm ent property | TOTAL | Property, plant and equipment | Intangible assets | Right- of-use assets |
TOTAL |
| Cost of sales | 4.003 | 59 | 47 | 2 | 4.111 | 185 | 28 | 1 | 214 |
| Distribution and selling expenses | 10 | 2 | 2 | – | 14 | 1 | – | – | 1 |
| General and administrative expenses | 44 | 18 | 10 | – | 72 | – | – | – | – |
| RECOGNISED IN PROFIT OR LOSS | 4.057 | 79 | 59 | 2 | 4.197 | 186 | 28 | 1 | 215 |
| Change in product inventories | 1 | – | – | – | 1 | – | – | – | – |
| Cost of products and services for internal purposes | 6 | – | – | – | 6 | – | – | – | – |
| TOTAL | 4.064 | 79 | 59 | 2 | 4.204 | 186 | 28 | 1 | 215 |
| Other operating expenses | – | – | – | – | – | 1 | – | – | 1 |
Impairment losses recognised in the reporting period concern investment expenditures at units for which impairment had been recognised in previous periods.
In the item 'Depreciation/amortisation and liquidation’ the Group recognised in the current period PLN 44 million net as liquidation of property, plant and equipment and intangible assets (PLN 33 million in the comparative period).