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Rights of Use | 12 Months Ended
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Dec. 31, 2022
Rights of Use [Abstract] |
Rights of Use | Rights of use The movement of rights of use in 2022 and 2021 is as follows:
2022 |  |  |  |  |  |  |  |  |
Millions of euros | Balance at 12/31/2021 | Additions |  | Amortization | Disposals | Business combinations | Transfers and others | Translation differences and hyperinflation | Balance at 12/31/2022
Rights of use on land and natural properties | 793 |  | 367 |  |  | (279) |  | (7) |  | — |  | (15) |  | 26 |  | 885 |
Rights of use on buildings | 3,561 |  | 1,402 |  |  | (1,139) |  | (29) |  | 110 |  | (11) |  | 236 |  | 4,130 |
Rights of use on plant and machinery | 3,024 |  | 596 |  |  | (574) |  | (19) |  | — |  | (5) |  | 15 |  | 3,037 |
Other rights of use | 201 |  | 83 |  |  | (72) |  | (2) |  | 1 |  | 11 |  | 5 |  | 227 |
Total of rights of use | 7,579 |  | 2,448 |  |  | (2,064) |  | (57) |  | 111 |  | (20) |  | 282 |  | 8,279 |
2021 |  |  |  |  |  |  |  |  |
Millions of euros | Balance at 12/31/2020 | Additions (1) | Sale of the towers division of Telxius | Amorti-zation | Disposals | Business combina-tions | Transfers and others | Translation differences and hyperinflation | Balance at 12/31/2021
Rights of use on land and natural properties | 762 |  | 316 |  | (85) |  | (191) |  | (15) |  | — |  | (11) |  | 17 |  | 793 |
Rights of use on buildings | 2,819 |  | 776 |  | 1,096 |  | (1,012) |  | (94) |  | 4 |  | (40) |  | 12 |  | 3,561 |
Rights of use on plant and machinery | 1,238 |  | 796 |  | 1,478 |  | (382) |  | (109) |  | — |  | 1 |  | 2 |  | 3,024 |
Other rights of use | 163 |  | 91 |  | 11 |  | (64) |  | (3) |  | 4 |  | 2 |  | (3) |  | 201 |
Total of rights of use | 4,982 |  | 1,979 |  | 2,500 |  | (1,649) |  | (221) |  | 8 |  | (48) |  | 28 |  | 7,579 |
(1) Total additions of rights of use in 2021 amounted to 2,439 million euros, including the additions corresponding to companies held for sale and sold companies during the annual reporting period. Additions of rights of use are detailed in Note 4. "Business combinations" in 2022 corresponds to the acquisition of rights of use of Oi, the Incremental Group and the BE-terna Group (see Note 5) amounting to 105, 1 and 5 million euros, respectively. "Business combinations" in 2021 corresponded to the inclusion of Cancom Ltd in the consolidation perimeter (see Note 5) amounted to 8 million euros. The effect of the translation into euros of rights of use of the Group's companies in Argentina and Venezuela, together with the effect of the hyperinflation adjustments (see Note 3.a) is shown in the column "Translation differences and hyperinflation adjustments". In 2022, there was an increase in amortization of rights of use amounting to 17 mil lion euros (40 million euros in 2021) due to the reduction in the useful lives of certain rights of use of Telefónica México as a result of the transformation of the operating model announced in November 2019. In 2021 Telxius sold its telecommunications towers division to American Tower Corporation (see Note 2). The Telefónica Group operators maintained the leases agreements of the towers signed with the companies sold, subsidiaries of Telxius. Consequently, as of the closing date of the transactions, rights of use were recorded in the consolidated statement of financial position in the amount of 2,633 million euros. “Sale of the towers division of Telxius” column also includes the derecognition of rights of use with third parties corresponding to the second phase of the sale agreement between Telefonica Germany and Telxius in the amount of 133 million euros. "Transfers and others" in 2021 included the transfer to "Non-current assets and disposal groups held for sale" of the rights of use of Telefónica El Salvador amounted to 36 million euros (see Note 30). The gross cost and accumulated depreciation of the rights of use at December 31, 2022 and 2021 are as follows:
Balance at December 31, 2022
Millions of euros | Gross cost | Accumulated depreciation |  | Rights of use
Rights of use on land and natural properties | 1,923 |  | (1,038) |  |  | 885 |
Rights of use on buildings | 8,053 |  | (3,923) |  |  | 4,130 |
Rights of use on plant and machinery | 4,560 |  | (1,523) |  |  | 3,037 |
Other rights of use | 469 |  | (242) |  |  | 227 |
Total of rights of use | 15,005 |  | (6,726) |  |  | 8,279 |
Balance at December 31, 2021
Millions of euros | Gross cost | Accumulated depreciation |  | Rights of use
Rights of use on land and natural properties | 1,491 |  | (698) |  |  | 793 |
Rights of use on buildings | 6,214 |  | (2,653) |  |  | 3,561 |
Rights of use on plant and machinery | 4,003 |  | (979) |  |  | 3,024 |
Other rights of use | 404 |  | (203) |  |  | 201 |
Total of rights of use | 12,112 |  | (4,533) |  |  | 7,579 |
The detail of expenses related to leases included in Supplies and Other expenses (see Note 3.g) of the consolidated income statement for 2022 and 2021 are as follows:
Millions of euros | 2022 | 2021
Short-term leases included in operating results as supplies | 22 |  | 23 |
Variable lease payments not included in the measurement of lease liabilities | 17 |  | 18 |
Total expenses as supplies | 39 |  | 41 |
Short-term leases included in external services | 52 |  | 39 |
Leases of low-value assets included in external services | 8 |  | 9 |
Variable lease payments not included in the measurement of lease liabilities | 26 |  | 32 |
Total expenses as external services (Note 26) | 86 |  | 80 |
Total lease expenses | 125 |  | 121 |

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- Definition Rights of Use [Abstract] + References No definition available. + Details
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