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v3.24.2.u1

Property, plant and equipment (Tables) | 12 Months Ended
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Jun. 30, 2024
Text block 1 [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 2024 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At the beginning of the financial year |  |  | 8,140 |  |  |  | 36,654 |  |  |  | 13,304 |  |  |  | 13,481 |  |  |  | 239 |  |  |  | 71,818 |
Additions 1 |  |  | 27 |  |  |  | 1,206 |  |  |  | 795 |  |  |  | 8,840 |  |  |  | 58 |  |  |  | 10,926 |
Remeasurements of index-linked freight contracts 2 |  |  | – |  |  |  | 230 |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | 230 |
Depreciation for the year |  |  | (637 | ) |  |  | (4,287 | ) |  |  | (264 | ) |  |  | – |  |  |  | – |  |  |  | (5,188 | )
Impairments for the year 3 |  |  | (88 | ) |  |  | (1,440 | ) |  |  | (930 | ) |  |  | (1,365 | ) |  |  | (10 | ) |  |  | (3,833 | )
Disposals |  |  | (1 | ) |  |  | (15 | ) |  |  | – |  |  |  | – |  |  |  | – |  |  |  | (16 | )
Divestment of subsidiaries and operations 4 |  |  | (293 | ) |  |  | (1,093 | ) |  |  | (23 | ) |  |  | (44 | ) |  |  | – |  |  |  | (1,453 | )
Transfers and other movements |  |  | 417 |  |  |  | 3,249 |  |  |  | (655 | ) |  |  | (3,815 | ) |  |  | (51 | ) |  |  | (855 | )
At the end of the financial year 5 |  |  | 7,565 |  |  |  | 34,504 |  |  |  | 12,227 |  |  |  | 17,097 |  |  |  | 236 |  |  |  | 71,629 |
– Cost |  |  | 15,180 |  |  |  | 86,989 |  |  |  | 19,900 |  |  |  | 19,106 |  |  |  | 1,035 |  |  |  | 142,210 |
– Accumulated depreciation and impairments |  |  | (7,615 | ) |  |  | (52,485 | ) |  |  | (7,673 | ) |  |  | (2,009 | ) |  |  | (799 | ) |  |  | (70,581 | )
Net book value – 30 June 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At the beginning of the financial year |  |  | 8,079 |  |  |  | 35,500 |  |  |  | 8,494 |  |  |  | 9,031 |  |  |  | 191 |  |  |  | 61,295 |
Additions 1 |  |  | 194 |  |  |  | 1,024 |  |  |  | 842 |  |  |  | 6,332 |  |  |  | 56 |  |  |  | 8,448 |
Acquisition of subsidiaries and operations 6 |  |  | 88 |  |  |  | 2,256 |  |  |  | 4,612 |  |  |  | 720 |  |  |  | – |  |  |  | 7,676 |
Remeasurements of index-linked freight contracts 2 |  |  | – |  |  |  | 53 |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | 53 |
Depreciation for the year |  |  | (586 | ) |  |  | (4,156 | ) |  |  | (225 | ) |  |  | – |  |  |  | – |  |  |  | (4,967 | )
Impairments for the year 3 |  |  | – |  |  |  | (73 | ) |  |  | – |  |  |  | – |  |  |  | – |  |  |  | (73 | )
Disposals |  |  | (2 | ) |  |  | (6 | ) |  |  | – |  |  |  | – |  |  |  | – |  |  |  | (8 | )
Transfers and other movements |  |  | 367 |  |  |  | 2,056 |  |  |  | (419 | ) |  |  | (2,602 | ) |  |  | (8 | ) |  |  | (606 | )
At the end of the financial year 5 |  |  | 8,140 |  |  |  | 36,654 |  |  |  | 13,304 |  |  |  | 13,481 |  |  |  | 239 |  |  |  | 71,818 |
– Cost |  |  | 15,258 |  |  |  | 85,394 |  |  |  | 19,420 |  |  |  | 14,245 |  |  |  | 1,029 |  |  |  | 135,346 |
– Accumulated depreciation and impairments |  |  | (7,118 | ) |  |  | (48,740 | ) |  |  | (6,116 | ) |  |  | (764 | ) |  |  | (790 | ) |  |  | (63,528 | )
1 | Includes change in estimates and net foreign exchange gains/(losses) related to the closure and rehabilitation provisions for operating sites. Refer to note 15 ‘Closure and rehabilitation provisions’.
2 | Relates to remeasurements of index-linked freight contracts including continuous voyage charters (CVCs). Refer to note 22 ‘Leases’.
3 | Refer to note 13 ‘Impairment of non-current assets’ for information on impairments.
4 | Relates to the divestment of the Blackwater and Daunia mines completed on 2 April 2024. Refer to note 3 ‘Exceptional items’ for more information.
5 | Includes the carrying value of the Group’s right-of-use assets relating to land and buildings and plant and equipment of US$2,708 million (2023: US$2,809 million). Refer to note 22 ‘Leases’ for the movement of the right-of-use assets.
6 | Relates to the acquisition of OZL on 2 May 2023. Refer to note 29 ‘Business combinations’ for more information.
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 |  | 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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