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Property, Plant and Equipment | 12 Months Ended
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Dec. 31, 2018
Text block [abstract] |
Property, Plant and Equipment | NOTE 16—PROPERTY, PLANT AND EQUIPMENT
(in millions of Euros) |  | Land and Property Rights |  |  | Buildings |  |  | Machinery and Equipment |  |  | Construction Work in Progress |  |  | Other |  |  | Total |
Net balance at January 1, 2018 |  |  | 14 |  |  |  | 206 |  |  |  | 1,089 |  |  |  | 198 |  |  |  | 10 |  |  |  | 1,517 |
Additions |  |  | 1 |  |  |  | 5 |  |  |  | 98 |  |  |  | 195 |  |  |  | 4 |  |  |  | 303 |
Disposals |  |  | — |  |  |  | — |  |  |  | (6 | ) |  |  | — |  |  |  | — |  |  |  | (6 | )
Depreciation expense |  |  | (4 | ) |  |  | (13 | ) |  |  | (161 | ) |  |  | — |  |  |  | (6 | ) |  |  | (184 | )
Transfer during the year |  |  | 6 |  |  |  | 16 |  |  |  | 181 |  |  |  | (202 | ) |  |  | 2 |  |  |  | 3 |
Effects of changes in foreign exchange rates |  |  | 1 |  |  |  | 3 |  |  |  | 26 |  |  |  | 3 |  |  |  | — |  |  |  | 33 |
Net balance at December 31, 2018 |  |  | 18 |  |  |  | 217 |  |  |  | 1,227 |  |  |  | 194 |  |  |  | 10 |  |  |  | 1,666 |
Cost |  |  | 33 |  |  |  | 349 |  |  |  | 2,000 |  |  |  | 200 |  |  |  | 35 |  |  |  | 2,617 |
Less accumulated depreciation and impairment |  |  | (15 | ) |  |  | (132 | ) |  |  | (773 | ) |  |  | (6 | ) |  |  | (25 | ) |  |  | (951 | )
Net balance at December 31, 2018 |  |  | 18 |  |  |  | 217 |  |  |  | 1,227 |  |  |  | 194 |  |  |  | 10 |  |  |  | 1,666 |
(in millions of Euros) |  | Land and Property Rights |  |  | Buildings |  |  | Machinery and Equipment |  |  | Construction Work in Progress |  |  | Other |  |  | Total |
Net balance at January 1, 2017 |  |  | 19 |  |  |  | 209 |  |  |  | 1,020 |  |  |  | 221 |  |  |  | 8 |  |  |  | 1,477 |
Additions |  |  | 1 |  |  |  | 2 |  |  |  | 50 |  |  |  | 224 |  |  |  | 5 |  |  |  | 282 |
Disposals |  |  | — |  |  |  | (1 | ) |  |  | (3 | ) |  |  | — |  |  |  | — |  |  |  | (4 | )
Depreciation expense |  |  | (4 | ) |  |  | (13 | ) |  |  | (135 | ) |  |  | — |  |  |  | (7 | ) |  |  | (159 | )
Transfer during the year |  |  | — |  |  |  | 18 |  |  |  | 223 |  |  |  | (237 | ) |  |  | 4 |  |  |  | 8 |
Effects of changes in foreign exchange rates |  |  | (2 | ) |  |  | (9 | ) |  |  | (66 | ) |  |  | (10 | ) |  |  | — |  |  |  | (87 | )
Net balance at December 31, 2017 |  |  | 14 |  |  |  | 206 |  |  |  | 1,089 |  |  |  | 198 |  |  |  | 10 |  |  |  | 1,517 |
Cost |  |  | 25 |  |  |  | 321 |  |  |  | 1,712 |  |  |  | 204 |  |  |  | 29 |  |  |  | 2,291 |
Less accumulated depreciation and impairment |  |  | (11 | ) |  |  | (115 | ) |  |  | (623 | ) |  |  | (6 | ) |  |  | (19 | ) |  |  | (774 | )
Net balance at December 31, 2017 |  |  | 14 |  |  |  | 206 |  |  |  | 1,089 |  |  |  | 198 |  |  |  | 10 |  |  |  | 1,517 |
Building, machinery and equipment includes the following amounts where the Group is a lessee under a finance lease:
|  | At December 31, 2018 |  |  | At December 31, 2017 |
(in millions of Euros) |  | Gross value |  |  | Accumulated depreciation |  |  | Net |  |  | Gross value |  |  | Accumulated depreciation |  |  | Net |
Building under finance lease |  |  | 31 |  |  |  | (7 | ) |  |  | 24 |  |  |  | 30 |  |  |  | (5 | ) |  |  | 25 |
Machinery and equipment under finance lease |  |  | 79 |  |  |  | (26 | ) |  |  | 53 |  |  |  | 62 |  |  |  | (27 | ) |  |  | 35 |
Total |  |  | 110 |  |  |  | (33 | ) |  |  | 77 |  |  |  | 92 |  |  |  | (32 | ) |  |  | 60 |
The future aggregate minimum lease payments under non-cancellable finance leases are as follows:
(in millions of Euros) |  | At December 31, 2018 |  |  | At December 31, 2017 |
Less than 1 year |  |  | 20 |  |  |  | 15 |
1 to 5 years |  |  | 50 |  |  |  | 37 |
More than 5 years |  |  | 16 |  |  |  | 19 |
Total |  |  | 86 |  |  |  | 71 |
The present value of future aggregate minimum lease payments under non-cancellable finance leases are as follows:
(in millions of Euros) |  | At December 31, 2018 |  |  | At December 31, 2017 |
Less than 1 year |  |  | 17 |  |  |  | 14 |
1 to 5 years |  |  | 42 |  |  |  | 30 |
More than 5 years |  |  | 14 |  |  |  | 16 |
Total |  |  | 73 |  |  |  | 60 |
Depreciation expense and impairment losses Total depreciation expense and impairment losses relating to property, plant and equipment and intangible assets are presented in the Consolidated Income Statement as follows:
(in millions of Euros) |  | Year ended December 31, 2018 |  |  | Year ended December 31, 2017 |  |  | Year ended December 31, 2016 |
Cost of sales |  |  | (184 | ) |  |  | (160 | ) |  |  | (147 | )
Selling and administrative expenses |  |  | (9 | ) |  |  | (8 | ) |  |  | (6 | )
Research and development expenses |  |  | (4 | ) |  |  | (3 | ) |  |  | (2 | )
Total |  |  | (197 | ) |  |  | (171 | ) |  |  | (155 | )
The amount of contractual commitments for the acquisition of property, plant and equipment is disclosed in NOTE 28—Commitments. Impairment tests for property, plant and equipment and intangibles assets No triggering events were identified at December 31, 2018, 2017 and 2016 regarding our cash-generating units.

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