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The following presents depreciation, amortisation, disposals and impairment losses of property, plant and equipment, intangible assets, right-of-use assets and investment property in the statement of comprehensive income.
| Year ended | Depreciation, amortisation, disposal | Impairment losses | ||||||
|---|---|---|---|---|---|---|---|---|
| December 31, 2019 | PPE | IA | ROUA | IP | TOTAL | PPE | IA | TOTAL |
| Cost of goods sold | 3,592 | 82 | 47 | 2 | 3,723 | 7,517 | (4) | 7,513 |
| Distribution and selling expenses | 15 | 3 | – | – | 18 | – | – | – |
| General and administrative expenses | 30 | 18 | 9 | – | 57 | 5 | – | 5 |
| RECOGNISED IN PROFIT OR LOSS | 3,637 | 103 | 56 | 2 | 3,798 | 7,522 | (4) | 7,518 |
| Change in products | 3 | – | – | – | 3 | – | – | – |
| Work performed by entity and capitalised | 97 | – | 1 | – | 98 | – | – | – |
| TOTAL | 3,737 | 103 | 57 | 2 | 3,899 | 7,522 | (4) | 7,518 |
| Other operating income | – | – | – | – | – | (1) | – | (1) |
| Other operating expenses | – | – | – | – | – | 3 | – | 3 |
| Year ended | Depreciation, amortisation, disposal | Impairment losses | |||||
|---|---|---|---|---|---|---|---|
| December 31, 2018 | PPE | IA | IP | TOTAL | PPE | IA | TOTAL |
| Cost of goods sold | 3,319 | 95 | 2 | 3,416 | 402 | – | 402 |
| Distribution and selling expenses | 11 | 3 | – | 14 | – | – | – |
| General and administrative expenses | 39 | 20 | – | 59 | 1 | 1 | 2 |
| RECOGNISED IN PROFIT OR LOSS | 3,369 | 118 | 2 | 3,489 | 403 | 1 | 404 |
| Change in products | – | 1 | – | 1 | – | – | – |
| Work performed by entity and capitalised | 91 | – | – | 91 | – | – | – |
| TOTAL | 3,460 | 119 | 2 | 3,581 | 403 | 1 | 404 |
| Other operating income | – | – | – | – | (2) | – | (2) |
In the current period, the Group performed impairment tests on non-current assets, as a result of which it recognised/reversed impairment losses in the total amount of PLN 7,129 million. For a detailed description, see notes 3.1 and 3.3 to these financial statements.
Other impairment losses recognised in the reporting period concern capital expenditure incurred in the units for which impairment losses were recognised in previous periods.
Under “Depreciation, amortisation, disposal”, the Group recognised the net disposals of PPE and IA of PLN 56 million.
