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Property, plant and equipment (Tables) | 12 Months Ended
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Jun. 30, 2020
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 2020 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At the beginning of the financial year |  |  | 7,885 |  |  |  | 38,174 |  |  |  | 9,211 |  |  |  | 11,149 |  |  |  | 1,622 |  |  |  | 68,041 |
Impact of adopting IFRS 16 (1) |  |  | 754 |  |  |  | 1,400 |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | 2,154 |
Additions (2) |  |  | 115 |  |  |  | 1,719 |  |  |  | 684 |  |  |  | 6,100 |  |  |  | 218 |  |  |  | 8,836 |
Remeasurements of index-linked freight contracts (3) |  |  | – |  |  |  | 733 |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | 733 |
Depreciation for the year |  |  | (630 | ) |  |  | (5,104 | ) |  |  | (294 | ) |  |  | – |  |  |  | – |  |  |  | (6,028 | )
Impairments, net of reversals |  |  | (17 | ) |  |  | (189 | ) |  |  | (288 | ) |  |  | – |  |  |  | – |  |  |  | (494 | )
Disposals |  |  | (12 | ) |  |  | (22 | ) |  |  | – |  |  |  | – |  |  |  | (65 | ) |  |  | (99 | )
Transfers and other movements |  |  | 292 |  |  |  | 2,718 |  |  |  | (661 | ) |  |  | (3,475 | ) |  |  | 345 |  |  |  | (781 | )
At the end of the financial year (4) |  |  | 8,387 |  |  |  | 39,429 |  |  |  | 8,652 |  |  |  | 13,774 |  |  |  | 2,120 |  |  |  | 72,362 |
– Cost |  |  | 13,932 |  |  |  | 97,230 |  |  |  | 13,736 |  |  |  | 13,774 |  |  |  | 2,899 |  |  |  | 141,571 |
– Accumulated depreciation and impairments |  |  | (5,545 | ) |  |  | (57,801 | ) |  |  | (5,084 | ) |  |  | – |  |  |  | (779 | ) |  |  | (69,209 | )
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 (2) |  |  | 5 |  |  |  | 515 |  |  |  | 1,023 |  |  |  | 5,799 |  |  |  | 418 |  |  |  | 7,760 |
Depreciation for the year |  |  | (585 | ) |  |  | (4,885 | ) |  |  | (277 | ) |  |  | – |  |  |  | – |  |  |  | (5,747 | )
Impairments, net of reversals |  |  | (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 (4) |  |  | 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 | )
(1) | Refer to note 38 ‘New and amended accounting standards and interpretations’.
(2) | Includes change in estimates and net foreign exchange gains/(losses) related to the closure and rehabilitation provisions for operating sites. Refer to note 14 ‘Closure and rehabilitation provisions’.
(3) | Relates to remeasurements of index-linked freight contracts including continuous voyage charters (CVCs). Refer to note 20 ‘Leases’.
(4) | Includes the carrying value of the Group’s right-of-use assets relating to land and buildings and plant and equipment of US$3,047 million (2019: US$492 million relating to finance leases). Refer to note 20 ‘Leases’ for the movement of the right-of-use assets during FY2020.
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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