133 Cloudberry Annual report 2022 Financial statements Impairment Producing power plants and power plants under construction are tested for impairment to the extent that indicators of impairment exist, please refer to Note 19 Impairment for details. Property, plant and equipment The table below shows the split of PPE into producing power plants, assets under construction, other equipment and right-to-use lease assets. FY 2022 NOK million Producing power plants Power plant under construction Equipment Right to use - lease asset Total Accumulated cost 1.1.2022 819 255 2 6 1 082 Additions from bus.comb. and acqusitions during the year 303 - 1 24 328 Additions during the year 6 278 1 21 306 Transfer between groups 427 (427) - - - Transfer from inventory - 16 - - 16 Cost of disposed assets (16) - - (5) (22) Effects of movement in foreign exchange 3 (4) - - (1) Accumulated cost at 31.12.2022 1 542 118 4 46 1 710 Accumulated depreciations and impairment losses at 1.1.2022 70 - 1 2 73 Accumulated depreciations acquired assets during the year 13 - 1 - 14 Depreciations for the year 22 - 1 5 28 Impairment losses - - - - - Accomulated depreciations and impairment losses disposed assets - - - (2) (2) Effects of movements in foreigs exchange - - - - - Accumulated depreciations and impairment losses at 31.12.2022 106 - 2 5 113 Carrying amount at 31.12.2022 1 437 118 2 40 1 597 Carrying amount beginning of period 749 255 1 4 1 009 Estimated useful life (years) 25-60 5-10 5-10
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