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Note 17 - Tangible assets | 12 Months Ended
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Dec. 31, 2019
Tangible assets Abstract |
Tangible Assets Explanatory | 17. Tangible assets The breakdown and movement of the balance and changes of this heading in the accompanying consolidated balance sheets, according to the nature of the related items, is as follows:
Tangible assets: Breakdown by type of assets and changes in the year 2019. (Millions of Euros)
|  |  |  | Right to use asset(*) | Investment properties | Assets leased out under an operating lease | Total
| Notes | Land and buildings | Work in progress | Furniture, fixtures and vehicles |  | Own use | Investment properties
Cost |  |  |  |  |  |  |  |  |  |
Balance at the beginning |  | 5,939 | 70 | 6,314 |  | - | - | 201 | 386 | 12,910
Additions |  | 90 | 63 | 335 |  | 3,574 | 101 | 12 | - | 4,175
Retirements |  | (44) | (20) | (302) |  | (57) | - | (10) | - | (433)
Transfers |  | (41) | (51) | (8) |  | (1) | - | 13 | - | (88)
Exchange difference and other |  | 57 | (6) | 12 |  | - | - | - | (49) | 14
Balance at the end |  | 6,001 | 56 | 6,351 |  | 3,516 | 101 | 216 | 337 | 16,578
Accrued depreciation |  |  |  |  |  |  |  |  |  |
Balance at the beginning |  | 1,138 | - | 4,212 |  | - | - | 11 | 76 | 5,437
Additions | 45 | 126 | - | 457 |  | 381 | 11 | 4 | - | 979
Retirements |  | (38) | - | (255) |  | (3) | - | - | - | (296)
Transfers |  | (16) | - | (13) |  | (1) | - | - | - | (30)
Exchange difference and other |  | 43 | - | (57) |  | (7) | - | - | (2) | (23)
Balance at the end |  | 1,253 | - | 4,344 |  | 370 | 11 | 15 | 74 | 6,067
Impairment |  |  |  |  |  |  |  |  |  |
Balance at the beginning |  | 217 | - | - |  | - | - | 27 | - | 244
Additions | 48 | 14 | - | 20 |  | 60 | - | - | - | 94
Retirements |  | (3) | - | - |  | - | - | - | - | (3)
Transfers |  | (16) | - | - |  | 127 | 14 | (4) | - | 121
Exchange difference and other |  | - | - | (20) |  | 4 | - | 3 | - | (13)
Balance at the end |  | 212 | - | - |  | 191 | 14 | 26 | - | 443
Balance at the beginning |  | 4,584 | 70 | 2,102 |  | - | - | 163 | 310 | 7,229
Balance at the end |  | 4,536 | 56 | 2,007 |  | 2,955 | 76 | 175 | 263 | 10,068
(*) The right to use is included at the date of implementation of IFRS 16 as of January 1, 2019. The right to use asset consists mainly of the rental of commercial real estate premises for central services and the network branches located in the countries where the Group operates whose average term is between 5 and 20 years. The clauses included in rental contracts correspond to a large extent to rental contracts under normal market conditions in the country where the property is rented (see Note 2.3). During 2019, there have been no significant changes in the right to use assets for leases.
Tangible assets. Breakdown by type of assets and changes in the year 2018 (Millions of Euros)
|  | For own use | Total tangible asset of own use | Investment properties | Assets leased out under an operating lease | Total
| Notes | Land and buildings | Work in progress | Furniture, fixtures and vehicles
Cost |  |  |  |  |  |  |  |
Balance at the beginning |  | 5,490 | 234 | 6,628 | 12,352 | 228 | 492 | 13,072
Additions |  | 445 | 78 | 404 | 927 | 11 | - | 938
Retirements |  | (98) | (17) | (492) | (607) | (149) | (1) | (757)
Transfers |  | 64 | (177) | (12) | (125) | (5) | - | (130)
Exchange difference and other |  | 38 | (48) | (214) | (224) | 116 | (105) | (213)
Balance at the end |  | 5,939 | 70 | 6,314 | 12,323 | 201 | 386 | 12,910
Accrued depreciation |  |  |  |  |  |  |  |
Balance at the beginning |  | 1,076 | - | 4,380 | 5,456 | 13 | 77 | 5,546
Additions | 45 | 120 | - | 469 | 589 | 5 | - | 594
Retirements |  | (36) | - | (403) | (439) | (8) | - | (447)
Disposal of entities in the year |  | (3) | - | - | (3) | - | - | (3)
Transfers |  | (31) | - | (22) | (53) | (2) | - | (55)
Exchange difference and other |  | 12 | - | (212) | (200) | 3 | (1) | (198)
Balance at the end |  | 1,138 | - | 4,212 | 5,350 | 11 | 76 | 5,437
Impairment |  |  |  |  |  |  |  |
Balance at the beginning |  | 315 | - | - | 315 | 20 | - | 335
Additions | 48 | 30 | - | - | 30 | (25) | - | 5
Retirements |  | - | - | - | - | (27) | - | (27)
Transfers |  | (77) | - | - | (77) | (3) | - | (80)
Exchange difference and other |  | (51) | - | - | (51) | 62 | - | 11
Balance at the end |  | 217 | - | - | 217 | 27 | - | 244
Balance at the beginning |  | 4,099 | 234 | 2,248 | 6,581 | 195 | 415 | 7,191
Balance at the end |  | 4,584 | 70 | 2,102 | 6,756 | 163 | 310 | 7,229
Tangible assets. Breakdown by type of assets and changes in the year 2017 (Millions of Euros)
|  | For own use | Total tangible asset of own use | Investment properties | Assets leased out under an operating lease | Total
| Notes | Land and buildings | Work in progress | Furniture, fixtures and vehicles
Cost |  |  |  |  |  |  |  |
Balance at the beginning |  | 6,176 | 240 | 7,059 | 13,473 | 1,163 | 958 | 15,594
Additions |  | 49 | 128 | 397 | 574 | 1 | 201 | 776
Retirements |  | (42) | (29) | (264) | (335) | (90) | (93) | (518)
Disposal of entities in the year |  | - | - | - | - | - | (552) | (552)
Transfers |  | (273) | (57) | (186) | (516) | (698) | - | (1,214)
Exchange difference and other |  | (420) | (48) | (378) | (844) | (148) | (22) | (1,014)
Balance at the end |  | 5,490 | 234 | 6,628 | 12,352 | 228 | 492 | 13,072
Accrued depreciation |  |  |  |  |  |  |  |
Balance at the beginning |  | 1,116 | - | 4,461 | 5,577 | 63 | 216 | 5,856
Additions | 45 | 127 | - | 553 | 680 | 13 | - | 693
Retirements |  | (26) | - | (235) | (261) | (7) | (21) | (289)
Disposal of entities in the year |  | - | - | - | - | - | (134) | (134)
Transfers |  | (53) | - | (146) | (199) | (31) | - | (230)
Exchange difference and other |  | (88) | - | (253) | (341) | (25) | 16 | (350)
Balance at the end |  | 1,076 | - | 4,380 | 5,456 | 13 | 77 | 5,546
Impairment |  |  |  |  |  |  |  |
Balance at the beginning |  | 379 | - | - | 379 | 409 | 10 | 798
Additions | 48 | 5 | - | - | 5 | 37 | - | 42
Retirements |  | (2) | - | - | (2) | (10) | - | (12)
Disposal of entities in the year |  | - | - | - | - | - | (10) | (10)
Transfers |  | (58) | - | - | (58) | (276) | - | (334)
Exchange difference and other |  | (9) | - | - | (9) | (140) | - | (149)
Balance at the end |  | 315 | - | - | 315 | 20 | - | 335
Balance at the beginning |  | 4,681 | 240 | 2,598 | 7,519 | 691 | 732 | 8,941
Balance at the end |  | 4,099 | 234 | 2,248 | 6,581 | 195 | 415 | 7,191
As of December 31, 2019, 2018 and 2017, the cost of fully amortized tangible assets that remained in use w ere €2,658 €2,624 and €2,660 million respectively while its recoverable residual value was not significant. The following table shows the detail of the net carrying amount of the tangible assets corresponding to Spanish and foreign subsidiaries as of Decem ber 31, 2019, 2018 and 2017:
Tangible assets by Spanish and foreign subsidiaries. Net assets values (Millions of euros)
|  | 2019 | 2018 | 2017
BBVA and Spanish subsidiaries |  | 4,865 | 2,705 | 2,574
Foreign subsidiaries |  | 5,203 | 4,524 | 4,617
Total |  | 10,068 | 7,229 | 7,191

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