Balance as at 1 January 2017		Additions		Disposals		Transfers		Impairment expenses/ (reversals)		Effects of movements in exchange rates		Transfer from investment property		Balance as at 31 December 2017
Network infrastructure (All operational)	13,897,308		574,301		(1,009,922	)	1,907,022		—		111,419		—		15,480,128
Land and buildings	519,702		162,206		(1,340	)	39,130		—		1,766		64,594		786,058
Equipment, fixtures and fittings	617,732		117,087		(10,854	)	2,209		—		2,028		—		728,202
Motor vehicles	34,136		4,415		(1,719	)	—		—		384		—		37,216
Leasehold improvements	311,761		7,400		(5,041	)	486		—		261		—		314,867
Construction in progress	566,523		2,063,329		—		(1,949,000	)	(14,535	)	5,977		—		672,294

Total	15,947,162		2,928,738		(1,028,876	)	(153	)	(14,535	)	121,835		64,594		18,018,765

Accumulated depreciation
Network infrastructure (All operational)	6,843,580		1,353,419		(990,719	)	—		23,589		96,690		—		7,326,559
Land and buildings	159,351		26,295		(221	)	—		1,482		645		22,366		209,918
Equipment, fixtures and fittings	497,606		48,393		(8,202	)	—		115		1,915		—		539,827
Motor vehicles	30,252		2,276		(1,642	)	—		—		420		—		31,306
Leasehold improvements	220,668		29,138		(4,417	)	—		—		358		—		245,747

Total	7,751,457		1,459,521		(1,005,201	)	—		25,186		100,028		22,366		8,353,357

Net book amount	8,195,705		1,469,217		(23,675	)	(153	)	(39,721	)	21,807		42,228		9,665,408

Depreciation expenses for the years ended 31 December 2017, 2016 and 2015 amounting to TL 1,499,242, TL 1,278,009 and TL 1,112,039, respectively include impairment losses and are recognized in cost of revenue.

Impairment losses on property, plant and equipment for the years ended 31 December 2017, 2016 and 2015 are TL 39,721, TL 43,198 and TL 18,567, respectively and are recognized in depreciation expenses.

Capitalization rates and amounts other than borrowings made specifically for the purpose of acquiring a qualifying asset are 10.0%, 9.9% and 9.7%, TL 66,513 and TL 76,899 and TL 75,315 for the years ended 31 December 2017, 2016 and 2015 respectively.

Impaired network infrastructure mainly consists of damaged or technologically inadequate mobile and fixed network infrastructure investments.

The network infrastructure mainly consists of mobile and fixed network infrastructure investments.


Cost	Balance as at 1 January 2016		Additions		Disposals			Transfers			Impairment expenses/ (reversals)			Effects of movements in exchange rates		Balance as at 31 December 2016
Network infrastructure (all operational)		11,302,326		615,041		(518,827	)		2,312,011			—			186,757		13,897,308
Land and buildings		389,366		26,603		(32	)		102,311			—			1,454		519,702
Equipment, fixtures and fittings		586,463		37,545		(19,291	)		10,079			—			2,936		617,732
Motor vehicles		33,676		2,710		(2,946	)		71			—			625		34,136
Leasehold improvements		306,176		5,663		(374	)		—			—			296		311,761
Construction in progress		1,005,358		1,979,449		(454	)		(2,426,303	)		—			8,473		566,523

Total		13,623,365		2,667,011		(541,924	)		(1,831	)		—			200,541		15,947,162

Accumulated depreciation
Network infrastructure (all operational)		5,976,699		1,139,343		(501,719	)		—			42,682			186,575		6,843,580
Buildings		140,627		17,395		—			—			488			841		159,351
Equipment, fixtures and fittings		462,618		47,001		(15,229	)		—			28			3,188		497,606
Motor vehicles		29,704		2,723		(2,926	)		—			—			751		30,252
Leasehold improvements		192,223		28,349		(374	)		—			—			470		220,668

Total		6,801,871		1,234,811		(520,248	)		—			43,198			191,825		7,751,457

Net book amount		6,821,494		1,432,200		(21,676	)		(1,831	)		(43,198	)		8,716		8,195,705