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Note 17 - Tangible assets | 12 Months Ended
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Dec. 31, 2020
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 2020. (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 |  | 6.001 | 56 | 6.351 | 3.516 | 101 | 216 | 337 | 16.578
Additions |  | 157 | 54 | 255 | 183 | - | 2 | - | 651
Retirements |  | (10) | (23) | (294) | (157) | (3) | (11) | - | (498)
Companies held for sale (*) |  | (925) | (31) | (366) | (294) | - | - | - | (1.616)
Transfers |  | (248) | (2) | (5) | (60) | 25 | 18 | - | (272)
Exchange difference and other |  | (595) | (2) | (426) | (127) | - | (24) | 8 | (1.166)
Balance at the end |  | 4.380 | 52 | 5.515 | 3.061 | 123 | 201 | 345 | 13.677
Accrued depreciation |  |  |  |  |  |  |  |  |
Balance at the beginning |  | 1.253 | - | 4.344 | 370 | 11 | 15 | 74 | 6.067
Additions | 45 | 83 | - | 370 | 312 | 12 | 3 | 1 | 781
Additions transfer to discontinued operations (*) |  | 24 | - | 20 | 32 | - | - | - | 76
Retirements |  | (2) | - | (248) | (10) | - | - | - | (260)
Companies held for sale (*) |  | (373) | - | (321) | (71) | - | - | - | (765)
Transfers |  | (42) | - | (12) | (9) | 4 | 1 | - | (58)
Exchange difference and other |  | (110) | - | (294) | (42) | - | (3) | (21) | (470)
Balance at the end |  | 833 | - | 3.859 | 582 | 27 | 16 | 54 | 5.371
Impairment |  |  |  |  |  |  |  |  |
Balance at the beginning |  | 212 | - | - | 191 | 14 | 26 | - | 443
Additions | 49 | 18 | - | 26 | 68 | 12 | 1 | - | 125
Companies held for sale (*) |  | (8) | - | - | - | - | - | - | (8)
Transfers |  | (68) | - | - | 10 | - | 7 | - | (51)
Exchange difference and other |  | (5) | - | (26) | 5 | - | - | - | (26)
Balance at the end |  | 149 | - | - | 274 | 26 | 34 | - | 483
Net tangible assets |  |  |  |  |  |  |  |  |
Balance at the beginning |  | 4.536 | 56 | 2.007 | 2.955 | 76 | 175 | 263 | 10.068
Balance at the end |  | 3.398 | 52 | 1.656 | 2.205 | 70 | 151 | 291 | 7.823
(*) Amount is mainly due to the stake in BBVA USA (see Note 3).
Tangible assets. Breakdown by type of assets and changes in the year 2019 (Millions of Euros)
|  |  |  |  | Right to use asset |  |  |
|  |  |  |  | Own use | Investment properties | 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 |  | 5.939 | 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 | 92 | - | 431 | 338 | 11 | 4 | - | 876
Additions transfer to discontinued operations (*) |  | 34 | - | 26 | 43 | - | - | - | 103
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 | 49 | 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
(*) Amount in 2019 is mainly due to the stake in BBVA USA (see Note 3). 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 no rmal market conditions in the country where the property is rented.
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 | 86 | - | 442 | 528 | 5 | - | 533
Additions transfer to discontinued operations (*) |  | 34 | - | 27 | 61 | - | - | 61
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 | 49 | 29 | - | - | 29 | (25) | - | 4
Additions transfer to discontinued operations (*) |  | 1 | - | - | 1 | - | - | 1
Retirements |  | - | - | - | - | (27) | - | (27)
Transfers |  | (77) | - | - | (77) | (3) | - | (80)
Exchange difference and other |  | (51) | - | - | (51) | 62 | - | 11
Balance at the end |  | 217 | - | - | 217 | 27 | - | 244
Net tangible assets |  |  |  |  |  |  |  |
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
(*) Amount is mainly due to the stake in BBVA USA (see Note 3). As of December 31, 2020, 2019 and 2018, the cost of fully amortized tangible asset s that remained in use were €2,299, €2,658 and €2,624 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 subsid iaries as of December 31, 2020, 2019 and 2018:
Tangible assets by Spanish and foreign subsidiaries. Net assets values (Millions of euros)
|  | 2020 | 2019 | 2018
BBVA and Spanish subsidiaries |  | 4.294 | 4.865 | 2.705
Foreign subsidiaries |  | 3.529 | 5.203 | 4.524
Total |  | 7.823 | 10.068 | 7.229

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