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Accounting Policies (Tables) | 12 Months Ended
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Dec. 31, 2022
Disclosure Of Significant Accounting Policies [Abstract] |
Schedule of Estimated Useful Life of Depreciable Assets | The Group’s subsidiaries depreciate their property, plant and equipment, from the time they can be placed in service, amortizing the cost of the assets, net of their residual values on a straight-line basis over the assets’ estimated useful lives, which are calculated in accordance with technical studies that are revised periodically in light of technological advances and the rate of dismantling, as follows:
| Years of estimated useful life
Buildings | 25 – 40
Plant and machinery | 5 – 25
Furniture, tools and other items | 2 – 10
The composition and movements in 2022 and 2021 of the items comprising net "Property, plant and equipment" were as follows:
2022 |  |  |  |  |  |  |  |  |  |  |
Millions of euros | Balance at 12/31/2021 |  | Additions | Depreciation | Disposals | Impairments | Transfers and others | Translation differences and hyperinflation adjustments | Business combina-tions |  | Balance at 12/31/2022
Land and buildings | 2,660 |  |  | 25 |  | (216) |  | (22) |  | (12) |  | 104 |  | 97 |  | 5 |  |  | 2,641 |
Plant and machinery | 17,752 |  |  | 1,323 |  | (3,707) |  | (28) |  | (43) |  | 1,908 |  | 933 |  | 27 |  |  | 18,165 |
Furniture, tools and other items | 552 |  |  | 74 |  | (210) |  | (1) |  | (1) |  | 132 |  | 26 |  | 4 |  |  | 576 |
PP&E in progress | 1,761 |  |  | 2,867 |  | — |  | (12) |  | (3) |  | (2,353) |  | 71 |  | 1 |  |  | 2,332 |
Total PP&E | 22,725 |  |  | 4,289 |  | (4,133) |  | (63) |  | (59) |  | (209) |  | 1,127 |  | 37 |  |  | 23,714 |
2021 |  |  |  |  |  |  |  |  |  |
Millions of euros | Balance at 12/31/2020 | Additions(1) | Depre-ciation | Disposals | Impair-ments | Transfers and others | Translation differences and hyperinflation adjustments | Business combi-nations | Business sale | Balance at 12/31/2021
Land and buildings | 2,829 |  | 22 |  | (241) |  | (37) |  | (2) |  | 141 |  | 31 |  | 2 |  | (85) |  | 2,660 |
Plant and machinery | 18,676 |  | 1,249 |  | (3,893) |  | (11) |  | — |  | 1,780 |  | 236 |  | 12 |  | (297) |  | 17,752 |
Furniture, tools and other items | 623 |  | 90 |  | (226) |  | — |  | — |  | 56 |  | 8 |  | 1 |  | — |  | 552 |
PP&E in progress | 1,641 |  | 2,519 |  | — |  | (18) |  | (3) |  | (2,393) |  | 16 |  | — |  | (1) |  | 1,761 |
Total PP&E | 23,769 |  | 3,880 |  | (4,360) |  | (66) |  | (5) |  | (416) |  | 291 |  | 15 |  | (383) |  | 22,725 |
(1) Total additions of property, plant and equipment in 2021 amounted to 4,286 million euros, including the additions corresponding to companies held for sale and sold companies during the annual reporting period (see Note 2). The gross cost, accumulated depreciation and impairment losses of property, plant and equipment at December 31, 2022 and 2021 were as follows:
Balance at December 31, 2022
Millions of euros | Gross cost | Accumulated depreciation | Impairment losses | PP&E
Land and buildings | 9,097 |  | (6,375) |  | (81) |  | 2,641 |
Plant and machinery | 91,319 |  | (72,742) |  | (412) |  | 18,165 |
Furniture, tools and other items | 5,157 |  | (4,566) |  | (15) |  | 576 |
PP&E in progress | 2,343 |  | — |  | (11) |  | 2,332 |
Total PP&E | 107,916 |  | (83,683) |  | (519) |  | 23,714 |
Balance at December 31, 2021
Millions of euros | Gross cost | Accumulated depreciation | Impairment losses | PP&E
Land and buildings | 8,624 |  | (5,905) |  | (59) |  | 2,660 |
Plant and machinery | 86,779 |  | (68,713) |  | (314) |  | 17,752 |
Furniture, tools and other items | 4,697 |  | (4,133) |  | (12) |  | 552 |
PP&E in progress | 1,774 |  | — |  | (13) |  | 1,761 |
Total PP&E | 101,874 |  | (78,751) |  | (398) |  | 22,725 |
Schedule of IFRS and Amendments to Existing Standards Published but not Mandatory | At the date of preparation of the consolidated financial statements, the following IFRS and amendments to existing standards had been published, but their application is not mandatory:
Standards and amendments | Mandatory application: annual periods beginning on or after
IFRS 17 (and subsequent amendments) | Insurance Contracts | January 1, 2023
Amendments to IAS 1 | Disclosure of Accounting Policies | January 1, 2023
Amendments to IAS 8 | Definition of Accounting Estimates | January 1, 2023
Amendments to IAS 12 | Deferred Tax related to Assets and Liabilities Arising from a Single Transaction | January 1, 2023
Amendments to IAS 1 | Classification of Liabilities as Current or Non-current | January 1, 2024
Amendments to IAS 1 | Non-current Liabilities with Covenants | January 1, 2024
Amendments to IFRS 16 | Lease Liability in a Sale and Leaseback | January 1, 2024

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