11.

Property, plant and equipment


	Balance as at 1 January 2018		Additions		Disposals			Transfers			Impairment expenses/ (reversals)			Disposal of subsidiary			Effects of movements in exchange rates		Transfer to investment property			Balance as at 31 December 2018
Cost
Network infrastructure (All operational)		15,480,128		650,610		(232,888	)		2,270,262			—			(15,081	)		979,247		—			19,132,278
Land and buildings		786,058		28,828		(2,535	)		156,540			—			—			6,831		(45,821	)		929,901
Equipment, fixtures and fittings		728,202		59,311		(15,827	)		10,712			—			(4,041	)		25,143		—			803,500
Motor vehicles		37,216		3,121		(775	)		—			—			(1,400	)		1,944		—			40,106
Leasehold improvements		314,867		5,998		(547	)		3,123			—			(1,639	)		5,690		—			327,492
Construction in progress		672,294		2,260,360		(670	)		(2,448,448	)		(10,744	)		—			39,295		—			512,087

Total		18,018,765		3,008,228		(253,242	)		(7,811	)		(10,744	)		(22,161	)		1,058,150		(45,821	)		21,745,364

Accumulated depreciation
Network infrastructure (All operational)		7,326,559		1,693,374		(218,894	)		—			23,568			(6,887	)		628,497		—			9,446,217
Land and buildings		209,918		50,514		(274	)		—			9			—			4,686		(25,765	)		239,088
Equipment, fixtures and fittings		539,827		77,694		(10,839	)		—			49			(2,694	)		29,470		—			633,507
Motor vehicles		31,306		2,637		(712	)		—			—			(918	)		1,917		—			34,230
Leasehold improvements		245,747		30,233		(547	)		—			12			(1,639	)		2,200		—			276,006

Total		8,353,357		1,854,452		(231,266	)		—			23,638			(12,138	)		666,770		(25,765	)		10,629,048

Net book amount		9,665,408		1,153,776		(21,976	)		(7,811	)		(34,382	)		(10,023	)		391,380		(20,056	)		11,116,316

Depreciation expenses for the years ended 31 December 2018, 2017 and 2016 amounting to TL 1,888,834, TL 1,499,242 and TL 1,278,009, respectively include impairment losses and are recognized in cost of revenue.

Impairment losses on property, plant and equipment for the years ended 31 December 2018, 2017 and 2016 are TL 34,382, TL 39,721 and TL 43,198, 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 6.8%, 10.0% and 9.9%, TL 75,054 and TL 66,513 and TL 76,899 for the years ended 31 December 2018, 2017 and 2016 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.


	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
Cost
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