Note 11 Fixed and intangible assets Amounts in NOK million intangible assets Right-of-use assets Office premises Fixtures Office equipment Other Total Accumulated historical cost 1 January 2020 249.6 19.4 - 2.3 1.1 0.2 272.6 Additions 78.5 - 0.7 0.2 0.1 - 79.5 Disposals - - - - - - - Accumulated historical cost 31 December 2020 328.1 19.4 0.7 2.5 1.2 0.2 352.1 Accumulated depreciations 1 January 2020 -106.3 -3.8 - -1.3 -0.6 - -111.9 Depreciations -67.7 -3.9 - -0.8 -0.0 - -72.1 Accumulated depreciations 31 December 2020 -173.9 -7.7 - -2.1 -0.6 - -184.5 Book value 31 December 2020 154.2 11.7 0.7 0.4 0.5 0.2 167.4 Accumulated historical cost 1 January 2021 328.1 19.4 0.7 2.5 1.2 0.2 352.1 Additions 72.9 - 0.2 0.0 0.2 - 73.2 Disposals - - - - - - - Accumulated historical cost 31 December 2021 401.0 19.4 0.9 2.5 1.4 0.2 425.3 Accumulated depreciations 1 January 2021 -173.9 -7.7 - -2.1 -0.6 - -184.5 Depreciations -72.9 -3.9 -0.2 -0.1 -0.6 - -77.3 Accumulated depreciations 31 December 2021 -247.5 -11.6 -0.2 -2.2 -1.2 - -261.8 Book value 31 December 2021 153.5 7.8 0.4 0.5 0.2 0.2 162.6 Depreciation period 3 – 5 years See below See below 5 year 3 year No depr. Intangible assets and fixed assets are depreciated on a straight-line basis over lifetime. Intangible assets mainly consist of IT systems and rights acquired and developed in-house. No impairments have been recognised for fixed or intangible assets, neither in the previous or current period. Right-of-use assets and office premises are related to the Bank’s lease agreements and is depreciated over the lease term. See note 13 for information regarding lease agreements. Komplett Bank / Annual Report 2021 65
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