| (in € millions) | Patents and licences | Software | Other intangible assets | Total |
|---|---|---|---|---|
| Gross | Gross Patents and licences
|
Gross Software
|
Gross Other intangible assets
|
Gross Total
|
| 31/12/2023 | 31/12/2023 Patents and licences 244 |
31/12/2023 Software 676 |
31/12/2023 Other intangible assets 8,261 |
31/12/2023 Total 9,182 |
| Acquisitions as part of business combinations | Acquisitions as part of business combinations Patents and licences 4 |
Acquisitions as part of business combinations Software 6 |
Acquisitions as part of business combinations Other intangible assets 3,534 |
Acquisitions as part of business combinations Total 3,544 |
| Other acquisitions during the period | Other acquisitions during the period Patents and licences 1 |
Other acquisitions during the period Software 45 |
Other acquisitions during the period Other intangible assets 37 |
Other acquisitions during the period Total 84 |
| Disposals during the period | Disposals during the period Patents and licences (1) |
Disposals during the period Software (21) |
Disposals during the period Other intangible assets (2) |
Disposals during the period Total (24) |
| Currency translation differences | Currency translation differences Patents and licences 1 |
Currency translation differences Software 2 |
Currency translation differences Other intangible assets 375 |
Currency translation differences Total 379 |
| Changes in scope and other | Changes in scope and other Patents and licences (3) |
Changes in scope and other Software 26 |
Changes in scope and other Other intangible assets (41) |
Changes in scope and other Total (17) |
| 31/12/2024 | 31/12/2024 Patents and licences 247 |
31/12/2024 Software 734 |
31/12/2024 Other intangible assets 12,165 |
31/12/2024 Total 13,147 |
| Patents and licences |
Software |
Other intangible assets |
Total |
|
| Amortisation and impairment losses | Amortisation and impairment losses Patents and licences
|
Amortisation and impairment losses Software
|
Amortisation and impairment losses Other intangible assets
|
Amortisation and impairment losses Total
|
| 31/12/2023 | 31/12/2023 Patents and licences (38) |
31/12/2023 Software (515) |
31/12/2023 Other intangible assets (590) |
31/12/2023 Total (1,143) |
| Amortisation in the period | Amortisation in the period Patents and licences (3) |
Amortisation in the period Software (60) |
Amortisation in the period Other intangible assets (162) |
Amortisation in the period Total (225) |
| Impairment losses | Impairment losses Patents and licences - |
Impairment losses Software - |
Impairment losses Other intangible assets (15) |
Impairment losses Total (15) |
| Reversals of impairment losses | Reversals of impairment losses Patents and licences 0 |
Reversals of impairment losses Software 0 |
Reversals of impairment losses Other intangible assets 2 |
Reversals of impairment losses Total 2 |
| Disposals during the period | Disposals during the period Patents and licences 0 |
Disposals during the period Software 20 |
Disposals during the period Other intangible assets 2 |
Disposals during the period Total 22 |
| Currency translation differences | Currency translation differences Patents and licences (0) |
Currency translation differences Software (1) |
Currency translation differences Other intangible assets 1 |
Currency translation differences Total (0) |
| Changes in consolidation scope | Changes in consolidation scope Patents and licences (2) |
Changes in consolidation scope Software (5) |
Changes in consolidation scope Other intangible assets (1) |
Changes in consolidation scope Total (9) |
| Other movements | Other movements Patents and licences 1 |
Other movements Software 4 |
Other movements Other intangible assets 2 |
Other movements Total 8 |
| 31/12/2024 | 31/12/2024 Patents and licences (42) |
31/12/2024 Software (557) |
31/12/2024 Other intangible assets (762) |
31/12/2024 Total (1,361) |
| Patents and licences |
Software |
Other intangible assets |
Total |
|
| Net | Net Patents and licences
|
Net Software
|
Net Other intangible assets
|
Net Total
|
| 31/12/2023 | 31/12/2023 Patents and licences 206 |
31/12/2023 Software 161 |
31/12/2023 Other intangible assets 7,671 |
31/12/2023 Total 8,038 |
| 31/12/2024 | 31/12/2024 Patents and licences 205 |
31/12/2024 Software 178 |
31/12/2024 Other intangible assets 11,403 |
31/12/2024 Total 11,786 |
At 31 December 2024, the net value of other intangible assets was €11,786 million (€8,038 million at 31 December 2023). The increase resulted mainly from the acquisition of control over Edinburgh airport.
Accounting policies
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 | – Structure
Between 20 and 50 years |
| – General technical installations | – General technical installations
Between 5 and 20 years |
| Site equipment and technical installations | Site equipment and technical installations
Between 3 and 12 years |
| Vehicles | Vehicles
Between 3 and 5 years |
| Fixtures and fittings | Fixtures and fittings
Between 8 and 10 years |
| Office furniture and equipment | 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.
