ÖBB Annual Report 2023

263 Consolidated Financial Statements Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 45 2022 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, 2022 30,939.0 275.8 8,230.3 625.5 11,031.9 3.4 383.7 8,032.1 59,521.6 Translation differences -0.7 0.0 -18.7 -1.0 -1.0 -0.1 -0.3 -0.1 -21.9 Additions 760.9 199.9 129.5 138.0 262.1 5.0 59.6 2,134.2 3,689.3 Disposals -116.0 -11.5 -133.8 -66.0 -75.5 -0.7 -30.0 -3.9 -437.4 Transfers 353.2 0.0 120.2 -43.4 213.0 0.0 2.3 -662.0 -16.6 Cost as of Dec 31, 2022 31,936.3 464.2 8,327.5 653.2 11,430.4 7.7 415.3 9,500.4 62,735.0 Accumulated depreciation and amortisation as of Jan 01, 2021 (incl. impairment) -10,862.7 -70.8 -4,331.3 -347.0 -6,498.6 -1.0 -306.0 -1.3 -22,418.7 Translation differences -0.1 0.1 12.2 0.9 0.8 0.0 0.3 0.0 14.1 Depreciation and amortisation (incl. impairment) -591.2 -29.3 -273.9 -95.1 -357.8 -1.0 -43.6 0.0 -1,391.9 Disposals 94.8 2.8 126.6 55.0 70.7 0.2 29.7 0.0 379.7 Transfers 0.6 0.0 -38.9 38.9 -2.6 0.0 2.1 0.0 0.1 Appreciations 0.0 0.0 0.0 0.0 0.0 0.0 0.2 0.0 0.2 Accumulated depreciation and amortisation as of Dec 31, 2022 (incl. impairment) -11,358.7 -97.3 -4,505.3 -347.3 -6,787.5 -1.7 -317.3 -1.3 -23,416.4 Carrying amounts before investment grants as of Jan 01, 2022 20,076.3 205.0 3,899.0 278.5 4,533.3 2.4 77.7 8,030.8 37,102.9 Carrying amounts before investment grants as of Dec 31, 2022 20,577.6 366.9 3,822.1 305.8 4,643.0 5.9 98.0 9,499.1 39,318.5 Investment grants As of Jan 01, 2022 -9,645.4 0.0 -464.6 0.0 -2,964.0 0.0 -10.7 -914.1 -13,998.7 Translation differences 0.0 0.0 0.0 0.0 0.1 0.0 0.0 0.0 0.1 Additions -54.1 0.0 -5.0 0.0 -19.8 0.0 -0.1 -173.4 -252.4 Disposals 52.9 0.0 244.3 0.0 23.8 0.0 0.1 0.1 321.2 Transfers -19.4 0.0 0.0 0.0 -10.9 0.0 0.0 31.7 1.4 Cost as of Dec 31, 2022 -9,666.0 0.0 -225.3 0.0 -2,970.8 0.0 -10.7 -1,055.7 -13,928.4 Accumulated depreciation and amortisation as of Jan 01, 2021 5,803.4 0.0 386.3 0.0 2,532.9 0.0 10.0 2.9 8,735.5 Translation differences 0.0 0.0 0.0 0.0 -0.1 0.0 0.0 0.0 -0.1 Depreciation and amortisation 101.0 0.0 7.6 0.0 38.9 0.0 0.2 0.0 147.6 Disposals -45.8 0.0 -244.1 0.0 -23.1 0.0 -0.1 0.0 -313.1 Transfers -0.7 0.0 0.0 0.0 0.0 0.0 0.0 0.0 -0.7 Accumulated depreciation and amortisation as of Dec 31, 2022 5,857.9 0.0 149.7 0.0 2,548.7 0.0 10.1 2.9 8,569.2 Investment grants as of Jan 01, 2022 -3,842.0 0.0 -78.3 0.0 -431.1 0.0 -0.7 -911.2 -5,263.2 Investment grant as of Dec 31, 2022 -3,808.1 0.0 -75.6 0.0 -422.1 0.0 -0.6 -1,052.8 -5,359.2 Carrying amounts after investment grants as of Jan 01, 2022 16,234.3 205.0 3,820.7 278.5 4,102.2 2.4 77.0 7,119.6 31,839.7 Carrying amounts after investment grants as of Dec 31, 2022 16,769.5 366.9 3,746.5 305.8 4,220.9 5.9 97.4 8,446.3 33,959.3