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Property, plant and equipment (Tables) | 12 Months Ended
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Jun. 30, 2019
Text block [abstract] |
Summary of Property, Plant and Equipment |
|  | Land and buildings |  |  | Plant and equipment |  |  | Other mineral assets |  |  | Assets under construction |  |  | Exploration and evaluation |  |  | Total |
|  | US$M |  |  | US$M |  |  | US$M |  |  | US$M |  |  | US$M |  |  | US$M |
Net book value – 30 June 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At the beginning of the financial year |  |  | 8,152 |  |  |  | 40,885 |  |  |  | 8,974 |  |  |  | 7,554 |  |  |  | 1,617 |  |  |  | 67,182 |
Additions (1)(2) |  |  | 5 |  |  |  | 515 |  |  |  | 1,023 |  |  |  | 5,799 |  |  |  | 418 |  |  |  | 7,760 |
Depreciation for the year |  |  | (585 | ) |  |  | (4,885 | ) |  |  | (277 | ) |  |  | – |  |  |  | – |  |  |  | (5,747 | )
Impairments, net of reversals (3) |  |  | (9 | ) |  |  | (234 | ) |  |  | – |  |  |  | – |  |  |  | (7 | ) |  |  | (250 | )
Disposals |  |  | (2 | ) |  |  | (40 | ) |  |  | (5 | ) |  |  | – |  |  |  | – |  |  |  | (47 | )
Transferred to assets held for sale |  |  | – |  |  |  | – |  |  |  | – |  |  |  | (331 | ) |  |  | – |  |  |  | (331 | )
Exchange variations taken to reserve |  |  | – |  |  |  | (1 | ) |  |  | – |  |  |  | – |  |  |  | – |  |  |  | (1 | )
Transfers and other movements |  |  | 324 |  |  |  | 1,934 |  |  |  | (504 | ) |  |  | (1,873 | ) |  |  | (406 | ) |  |  | (525 | )
At the end of the financial year |  |  | 7,885 |  |  |  | 38,174 |  |  |  | 9,211 |  |  |  | 11,149 |  |  |  | 1,622 |  |  |  | 68,041 |
– Cost |  |  | 12,825 |  |  |  | 92,090 |  |  |  | 13,681 |  |  |  | 11,149 |  |  |  | 2,404 |  |  |  | 132,149 |
– Accumulated depreciation and impairments |  |  | (4,940 | ) |  |  | (53,916 | ) |  |  | (4,470 | ) |  |  | – |  |  |  | (782 | ) |  |  | (64,108 | )
Net book value – 30 June 2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At the beginning of the financial year |  |  | 8,547 |  |  |  | 49,427 |  |  |  | 15,557 |  |  |  | 5,536 |  |  |  | 1,430 |  |  |  | 80,497 |
Additions (1)(2) |  |  | (20 | ) |  |  | 110 |  |  |  | 873 |  |  |  | 5,423 |  |  |  | 258 |  |  |  | 6,644 |
Depreciation for the year |  |  | (548 | ) |  |  | (6,467 | ) |  |  | (730 | ) |  |  | – |  |  |  | – |  |  |  | (7,745 | )
Impairments, net of reversals (3) |  |  | (9 | ) |  |  | (507 | ) |  |  | (260 | ) |  |  | – |  |  |  | (62 | ) |  |  | (838 | )
Disposals |  |  | (7 | ) |  |  | (26 | ) |  |  | (36 | ) |  |  | (1 | ) |  |  | (9 | ) |  |  | (79 | )
Transferred to assets held for sale |  |  | (21 | ) |  |  | (4,426 | ) |  |  | (5,563 | ) |  |  | (662 | ) |  |  | – |  |  |  | (10,672 | )
Exchange variations taken to reserve |  |  | – |  |  |  | 1 |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | 1 |
Transfers and other movements |  |  | 210 |  |  |  | 2,773 |  |  |  | (867 | ) |  |  | (2,742 | ) |  |  | – |  |  |  | (626 | )
At the end of the financial year |  |  | 8,152 |  |  |  | 40,885 |  |  |  | 8,974 |  |  |  | 7,554 |  |  |  | 1,617 |  |  |  | 67,182 |
– Cost |  |  | 12,525 |  |  |  | 91,037 |  |  |  | 13,212 |  |  |  | 7,554 |  |  |  | 2,400 |  |  |  | 126,728 |
– Accumulated depreciation and impairments |  |  | (4,373 | ) |  |  | (50,152 | ) |  |  | (4,238 | ) |  |  | – |  |  |  | (783 | ) |  |  | (59,546 | )
(1) | Includes net foreign exchange gains/(losses) related to the closure and rehabilitation provisions. Refer to note 14 ‘Closure and rehabilitation provisions’.
(2) | Property, plant and equipment of US$ nil (2018: US$3 million; 2017: US$593 million) was acquired under finance lease. This is a non-cash investing transaction that has been excluded from the Consolidated Cash Flow Statement.
(3) | Includes impairment charges related to Onshore US assets of US$ nil (2018: US$520 million). Refer to note 27 ‘Discontinued operations’.
Summary of Principal Depreciation Methods and Rates Applied to Major Asset Categories | The table below summarises the principal depreciation methods and rates applied to major asset categories by the Group.
Category |  | Buildings |  | Plant and equipment |  | Mineral rights and petroleum interests |  | Capitalised exploration, evaluation and development expenditure
Typical depreciation methodology |  | SL |  | SL |  | UoP |  | UoP
Depreciation rate |  | 25-50 years |  | 3-30 years |  | Based on the rate of depletion of reserves |  | Based on the rate of depletion of reserves

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