Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Consolidated Management Report | Consolidated Financial Statements 170 No significant changes were made to useful lives in the 2025 financial year. The useful lives are unchanged compared to the previous year. Years Buildings Substructure 20–150 Power plants 80 Tunnels and galleries 80 and 150 Railway tracks 100 Other substructures 20 and 80 Superstructure 10–50 Roadbed and track 35–40 Security and telecommunications equipment 5–30 Vehicle fleet 5–25 Technical equipment and machinery High-voltage and lighting systems 5–50 Equipment and tools 4–20 Machinery and equipment 9–15 Depreciation in accordance with IFRS 16: Right-of-Use Assets is calculated on a straight-line basis over the term of the contract or over a shorter economic useful life, if applicable. The following useful lives were applied in the financial year 2025 and in the financial year 2024: Years Rights of use asset for land and buildings 4–35 (previous year: 2–35) Rights of use for technical equipment and machinery 6 (previous year: 8) Rights of use other equipment, fixtures, fittings and equipment 30 (previous year: 7) Maintenance measures and repairs are recognised as expenses in the year in which they are incurred, while replacement, expansion and value-enhancing investments are capitalised. The distinction between maintenance and repairs, which are immediately recognised as expenses, and capital expenditures that must be capitalised is made on the basis of the provisions of IAS16 and the accounting principles for group-specific issues derived from them. When assets are sold or retired, their cost and accumulated depreciation are removed from the accounts, whereby any gain or loss is recognised in other operating income or expenses. The presented useful lives and depreciation methods also apply to those assets recognised under “Investment property.” Asset-related subsidies (investment grants) Government grants Grants awarded to the ÖBB-Infrastruktur Group (investment grants) are recognised in the Statement of Financial Position provided that it is reasonably assured that the payment will be received and all attached conditions for receiving the grants are fulfilled. The asset-orientated grants, primarily investment grants, are deducted directly from the cost of the subsidised assets (property, plant and equipment or intangible assets). The depreciation expenses less income from the amortisation of these investment grants are recognised in the consolidated statement of profit or loss. In principle, investment grants are amortised over the useful life of the asset for which the grant was received. The development of the investment grants is presented in the statement of changes in non-current assets. The main investment grant contributors are the Republic of Austria, the former Eisenbahn-HochleistungsstreckenAG and Schieneninfrastrukturfinanzierungs-GmbH. Third-party grants Grants towards the construction costs of property, plant and equipment (e.g. avalanche barriers), are recognised in the Statement of Financial Position and deducted from the subsidised assets on the assets side. Grants awarded to third parties are recognised as intangible assets insofar as they provide a benefit in future periods.