ÖBB Annual Report 2023

265 Consolidated Financial Statements Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 47 15. Intangible assets 2023 in EUR million Concessions, property rights, licenses Investment grants to third parties Goodwill Intangible assets in development phase Total Cost Cost as of Jan 01, 2023 516.3 1,703.8 226.4 151.0 2,597.5 Translation differences 0.4 0.0 9.0 0.0 9.4 Additions 21.6 166.5 0.0 77.6 265.7 Disposals -17.1 -7.6 0.0 0.0 -24.7 Transfers 32.9 23.3 0.0 -63.4 -7.1 Cost as of Dec 31, 2023 554.1 1,886.0 235.4 165.3 2,840.8 Accumulated depreciation and amortisation as of Jan 01, 2023 (incl. impairment) -386.3 -330.4 -145.7 0.0 -862.4 Translation differences 0.1 0.0 -6.6 0.0 -6.5 Depreciation and amortisation (incl. impairment) -39.2 -25.6 0.0 0.0 -64.8 Disposals 15.9 5.4 0.0 0.0 21.3 Transfers 0.0 0.1 0.0 0.0 0.1 Accumulated depreciation and amortisation as of Dec 31, 2023 (incl. impairment) -409.5 -350.5 -152.3 0.0 -912.3 Carrying amounts before investment grants as of Jan 01, 2023 130.0 1,373.4 80.7 151.0 1,735.1 Carrying amounts before investment grants as of Dec 31, 2023 144.6 1,535.5 83.1 165.3 1,928.5 Investment grants As of Jan 01, 2023 -35.6 -767.5 0.0 0.0 -803.1 Additions -3.2 -61.6 0.0 0.0 -64.8 Disposals 0.0 4.2 0.0 0.0 4.2 Transfers 1.7 -1.7 0.0 0.0 0.0 As of Dec 31, 2023 -37.1 -826.5 0.0 0.0 -863.6 Accumulated depreciation and amortisation as of Jan 01, 2023 28.9 117.5 0.0 0.0 146.4 Depreciation and amortisation 1.9 3.7 0.0 0.0 5.6 Disposals 0.0 -4.2 0.0 0.0 -4.2 Accumulated depreciation and amortisation as of Dec 31, 2023 30.8 116.9 0.0 0.0 147.7 Investment grants as of Jan 01, 2023 -6.7 -650.0 0.0 0.0 -656.7 Investment grant as of Dec 31, 2023 -6.3 -709.6 0.0 0.0 -715.9 Carrying amounts after investment grants as of Jan 01, 2023 123.3 723.5 80.7 151.0 1,078.5 Carrying amounts after investment grants as of Dec 31, 2023 138.3 825.9 83.1 165.3 1,212.6