ÖBB Annual Report 2023

Consolidated Financial Statements 262 Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 44 14. Property, Plant and Equipment 2023 in EUR million Land and buildings Rights of use for land and buildings Automo- biles and trucks Rights of use for automo- biles and trucks Technical equipment and machinery Rights of use for technical equipment and machinery and other plant, furniture and fixtures Other plant, furniture and fixtures Assets under construc- tion Total Cost Cost as of Jan 01, 2023 31,936.3 464.2 8,327.5 653.2 11,430.4 7.7 415.3 9,500.4 62,735.0 Translation differences 0.2 0.3 9.1 0.2 0.7 0.1 0.2 0.0 10.7 Additions 1,085.9 36.0 319.4 133.1 387.8 1.1 45.7 2,229.6 4,238.6 Disposals -216.1 -2.0 -47.8 -32.4 -101.6 -0.1 -29.4 -7.6 -437.1 Transfers 1,172.9 0.0 262.5 0.3 335.2 0.0 4.5 -1,780.0 -4.6 Cost as of Dec 31, 2023 33,979.1 498.4 8,870.6 754.4 12,052.5 8.7 436.3 9,942.4 66,542.5 Accumulated depreciation and amortisation as of Jan 01, 2023 (incl. impairment) -11,358.7 -97.3 -4,505.3 -347.3 -6,787.5 -1.7 -317.3 -1.3 -23,416.4 Translation differences 0.1 0.0 -6.3 0.1 -0.5 0.0 -0.1 0.0 -6.6 Depreciation and amortisation (incl. impairment) -605.7 -31.6 -290.5 -107.7 -377.0 -1.3 -46.9 -0.7 -1,461.5 Disposals 189.3 0.7 37.5 25.3 95.6 0.1 29.0 0.1 377.4 Transfers -0.7 0.0 0.0 0.0 -0.8 0.0 2.8 0.0 1.3 Appreciations 2.4 0.0 0.0 0.0 0.0 0.0 0.0 0.0 2.4 Accumulated depreciation and amortisation as of Dec 31, 2023 (incl. impairment) -11,773.3 -128.2 -4,764.6 -429.8 -7,070.1 -3.0 -332.4 -1.9 -24,503.5 Carrying amounts before investment grants as of Jan 01, 2023 20,577.6 366.9 3,822.1 305.8 4,643.0 5.9 98.0 9,499.1 39,318.5 Carrying amounts before investment grants as of Dec 31, 2023 22,205.8 370.2 4,106.0 324.6 4,982.4 5.7 103.9 9,940.4 42,039.0 Investment grants As of Jan 01, 2023 -9,666.0 0.0 -225.3 0.0 -2,970.8 0.0 -10.7 -1,055.7 -13,928.4 Translation differences 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 -0.1 Additions -68.9 0.0 -32.2 0.0 -15.7 0.0 -0.3 -272.9 -390.2 Disposals 79.7 0.0 3.5 0.0 45.3 0.0 0.4 3.8 132.7 Transfers -107.1 0.0 0.0 0.0 -9.4 0.0 0.2 116.4 0.0 Cost as of Dec 31, 2023 -9,762.3 0.0 -254.0 0.0 -2,950.7 0.0 -10.5 -1,208.5 -14,185.9 Accumulated depreciation and amortisation as of Jan 01, 2023 5,857.9 0.0 149.7 0.0 2,548.7 0.0 10.1 2.9 8,569.2 Depreciation and amortisation 99.1 0.0 5.3 0.0 38.9 0.0 0.4 0.0 143.8 Disposals -73.6 0.0 -3.2 0.0 -42.4 0.0 -0.4 -2.9 -122.4 Transfers 0.2 0.0 0.0 0.0 0.0 0.0 -0.2 0.0 0.0 Accumulated depreciation and amortisation as of Dec 31, 2023 5,883.6 0.0 151.9 0.0 2,545.2 0.0 10.0 0.0 8,590.7 Investment grants as of Jan 01, 2023 -3,808.1 0.0 -75.6 0.0 -422.1 0.0 -0.6 -1,052.8 -5,359.2 Investment grant as of Dec 31, 2023 -3,878.7 0.0 -102.1 0.0 -405.5 0.0 -0.5 -1,208.5 -5,595.3 Carrying amounts after investment grants as of Jan 01, 2023 16,769.5 366.9 3,746.5 305.8 4,220.9 5.9 97.4 8,446.3 33,959.3 Carrying amounts after investment grants as of Dec 31, 2023 18,327.1 370.2 4,003.8 324.6 4,576.9 5.7 103.4 8,732.0 36,443.7