7.2.1 Depreciation, liquidation and write-downs
The recognition of depreciation, liquidation and impairment write-downs of property, plant and equipment, intangible assets, rights to use assets and investment properties in the statement of comprehensive income is set out below.
| Year ended | Depreciation and liquidation | Write-downs | |||||||
| 31 December 2023 | PPE | IA | RTUA | IP | TOTAL | PPE | IA | RTUA | TOTAL |
| Cost of goods sold | 4,408 | 86 | 94 | 2 | 4,590 | 8,690 | 6 | 1 | 8,697 |
| Distribution and selling expenses | 11 | 2 | 4 | – | 17 | – | – | – | – |
| General and administrative expenses | 102 | 25 | 21 | – | 148 | 6 | 1 | – | 7 |
| RECOGNISED IN PROFIT OR LOSS |
4,521 | 113 | 119 | 2 | 4,755 | 8,696 | 7 | 1 | 8,704 |
| Change in products | 5 | – | – | – | 5 | – | – | – | – |
| Cost of services for entity’s own needs | 34 | 2 | 1 | – | 37 | – | – | – | – |
| TOTAL | 4,560 | 115 | 120 | 2 | 4,797 | 8,696 | 7 | 1 | 8,704 |
| Other operating revenue | – | – | – | – | – | (4) | – | – | (4) |
| Year ended | Depreciation and liquidation | Write-downs | |||||||
| 31 December 2022 | PPE | IA | RTUA | IP | TOTAL | PPE | IA | RTUA | TOTAL |
| Cost of goods sold | 4,089 | 45 | 50 | 2 | 4,186 | 87 | 10 | – | 97 |
| Distribution and selling expenses | 8 | 2 | 4 | – | 14 | – | – | – | – |
| General and administrative expenses | 41 | 7 | 10 | – | 58 | 2 | 1 | – | 3 |
| RECOGNISED IN PROFIT OR LOSS |
4,138 | 54 | 64 | 2 | 4,258 | 89 | 11 | – | 100 |
| Change in products | (2) | – | – | – | (2) | – | – | – | – |
| Cost of services for entity’s own needs | 14 | 1 | – | – | 15 | – | – | – | – |
| TOTAL | 4,150 | 55 | 64 | 2 | 4,271 | 89 | 11 | – | 100 |
| Other operating revenue | – | – | – | – | – | 4 | – | – | 4 |
In 2023, the Group carried out impairment tests for property, plant and equipment, which resulted in write-downs in the total amount of PLN 8,446 million. A detailed description is provided in note 3.1 to these financial statements.
Other write-downs made during the reporting period mainly relate to capital expenditure incurred in the entities for which complete impairment was recognised in previous periods.
Under Depreciation and liquidation, the Group recognised in the current period a net amount of PLN 36 million for the liquidation of PPE and IA (PLN 44 million in the comparative period).