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Property, plant and equipment (Tables)

12 Months Ended

Dec. 31, 2022

Property, plant and equipment.

Summary of breakdown of property, plant and equipment


				Service				Vehicles
		Land and		contract		Other plant		and office
		buildings		equipment		and equipment		equipment		Total
		£m		£m		£m		£m		£m
Cost
At 1 January 2021		87		524		186		200		997
Exchange differences		(4)		(27)		(9)		(5)		(45)
Additions		3		94		13		19		129
Disposals		(2)		(73)		(3)		(18)		(96)
Acquisition of companies and businesses¹		3		—		1		8		12
Reclassification from IFRS 16 ROU assets²		—		—		—		6		6
At 31 December 2021		87		518		188		210		1,003
At 1 January 2022		87		518		188		210		1,003
Exchange differences		5		27		11		15		58
Additions		7		112		19		19		157
Disposals		(1)		(72)		(7)		(27)		(107)
Acquisition of companies and businesses¹		29		2		4		30		65
Reclassification from IFRS 16 ROU assets²		—		—		—		8		8
At 31 December 2022		127		587		215		255		1,184
Accumulated depreciation and impairment
At 1 January 2021		(30)		(310)		(132)		(122)		(594)
Exchange differences		1		16		7		3		27
Disposals		1		72		2		15		90
Depreciation charge		(3)		(92)		(12)		(21)		(128)
At 31 December 2021		(31)		(314)		(135)		(125)		(605)
At 1 January 2022		(31)		(314)		(135)		(125)		(605)
Exchange differences		(3)		(18)		(8)		(11)		(40)
Disposals		1		72		6		25		104
Impairment charge		(8)		—		—		—		(8)
Depreciation charge		(3)		(96)		(14)		(27)		(140)
At 31 December 2022		(44)		(356)		(151)		(138)		(689)
Net book value
At 1 January 2021		57		214		54		78		403
At 31 December 2021		56		204		53		85		398
At 31 December 2022		83		231		64		117		495

1.	Includes current-year acquisitions of £64m (2021: £11m) as well as adjustments to prior-year acquisitions within the measurement period.

2.	Certain leased assets become owned assets at the end of their lease period and are therefore reclassified from ROU assets (Note B4).

Summary of estimated useful economic lives of property, plant and equipment


Freehold buildings:		50 to 100 years
Leasehold improvements:		Shorter of the lease term or estimated useful life
Vehicles:		4 to 10 years
Plant and equipment (including service contract equipment):		3 to 10 years
Office equipment, furniture and fittings:		3 to 10 years