| (in € millions) | Patents and licences | Software | Other intangible assets | Total |
|---|---|---|---|---|
| Gross |
GrossPatents and licences
|
GrossSoftware
|
GrossOther intangible assets
|
GrossTotal
|
| 31/12/2022 | 31/12/2022Patents and licences254 | 31/12/2022Software627 | 31/12/2022Other intangible assets9,061 | 31/12/2022Total9,943 |
| Acquisitions as part of business combinations |
Acquisitions as part of business combinations Patents and licences4 |
Acquisitions as part of business combinations Software3 |
Acquisitions as part of business combinations Other intangible assets20 |
Acquisitions as part of business combinations Total28 |
| Other acquisitions during the period |
Other acquisitions during the period Patents and licences1 |
Other acquisitions during the period Software40 |
Other acquisitions during the period Other intangible assets108 |
Other acquisitions during the period Total149 |
| Disposals during the period |
Disposals during the period Patents and licences(9) |
Disposals during the period Software(22) |
Disposals during the period Other intangible assets(16) |
Disposals during the period Total(47) |
| Currency translation differences |
Currency translation differences Patents and licences1 |
Currency translation differences Software2 |
Currency translation differences Other intangible assets187 |
Currency translation differences Total190 |
| Changes in scope and other |
Changes in scope and other Patents and licences(7) |
Changes in scope and other Software26 |
Changes in scope and other Other intangible assets(1,099) |
Changes in scope and other Total(1,080) |
| 31/12/2023 | 31/12/2023Patents and licences244 | 31/12/2023Software676 | 31/12/2023Other intangible assets8,261 | 31/12/2023Total9,182 |
| Amortisation and impairment losses |
Amortisation and impairment lossesPatents and licences
|
Amortisation and impairment lossesSoftware
|
Amortisation and impairment lossesOther intangible assets
|
Amortisation and impairment lossesTotal
|
| 31/12/2022 | 31/12/2022Patents and licences(48) | 31/12/2022Software(466) | 31/12/2022Other intangible assets(384) | 31/12/2022Total(898) |
| Amortisation in the period |
Amortisation in the period Patents and licences(2) |
Amortisation in the period Software(63) |
Amortisation in the period Other intangible assets(197) |
Amortisation in the period Total(263) |
| Impairment losses |
Impairment losses Patents and licences(0) |
Impairment losses Software(0) |
Impairment losses Other intangible assets(1) |
Impairment losses Total(1) |
| Reversals of impairment losses |
Reversals of impairment losses Patents and licences0 |
Reversals of impairment losses Software- |
Reversals of impairment losses Other intangible assets1 |
Reversals of impairment losses Total1 |
| Disposals during the period |
Disposals during the period Patents and licences9 |
Disposals during the period Software19 |
Disposals during the period Other intangible assets5 |
Disposals during the period Total34 |
| Currency translation differences |
Currency translation differences Patents and licences(0) |
Currency translation differences Software(2) |
Currency translation differences Other intangible assets(18) |
Currency translation differences Total(20) |
| Changes in consolidation scope |
Changes in consolidation scope Patents and licences(3) |
Changes in consolidation scope Software(2) |
Changes in consolidation scope Other intangible assets(1) |
Changes in consolidation scope Total(6) |
| Other movements |
Other movements Patents and licences7 |
Other movements Software(1) |
Other movements Other intangible assets5 |
Other movements Total10 |
| 31/12/2023 | 31/12/2023Patents and licences(38) | 31/12/2023Software(515) | 31/12/2023Other intangible assets(590) | 31/12/2023Total(1,143) |
| Net |
NetPatents and licences
|
NetSoftware
|
NetOther intangible assets
|
NetTotal
|
| 31/12/2022 | 31/12/2022Patents and licences206 | 31/12/2022Software161 | 31/12/2022Other intangible assets8,677 | 31/12/2022Total9,045 |
| 31/12/2023 | 31/12/2023Patents and licences206 | 31/12/2023Software161 | 31/12/2023Other intangible assets7,671 | 31/12/2023Total8,038 |
Items of property, plant and equipment are recorded at their acquisition or production cost net of any investment grants received, less cumulative depreciation and impairment losses. They are not remeasured. They also include concession operating assets not controlled by the grantor but necessary for operation of the concession: buildings intended for operational use, signage and data transmission equipment, vehicles and other equipment.
Depreciation is generally calculated on a straight-line basis over the period of use of the asset. Accelerated depreciation may sometimes be used when it appears more appropriate to the conditions under which the asset is used.
For certain complex assets comprising several components, each component of the asset is depreciated over its own period of use. To reflect the consumption of economic benefits associated with the asset, quarries are depreciated as materials are extracted (volumes extracted during the period are compared with the estimated total volume of deposits to be extracted from the quarry over its useful life).
Investment property is property held to earn rentals or for capital appreciation. It is recorded at its acquisition cost less cumulative depreciation and any impairment losses.
The main periods of use of the various categories of items of property, plant and equipment are as follows:
| Constructions: | |
|---|---|
| - Structure | Between 20 and 50 years |
| - General technical installations | Between 5 and 20 years |
| Site equipment and technical installations | Between 3 and 12 years |
| Vehicles | Between 3 and 5 years |
| Fixtures and fittings | Between 8 and 10 years |
| Office furniture and equipment | Between 3 and 10 years |
Depreciation commences as from the date when the asset is ready to enter service.
Right-of-use assets under leases are amortised on a straight-line basis over the lease term, and adjusted when the lease liability is remeasured.
