Note 5: Property, Plant, and Equipment


	1/1/2015		Increase		Decrease			12/31/2015
	(thousands of Euros)
Laboratory equipment		2,257		467		(368	)		2,357
Building fixtures		930		8		—			938
Office equipment		215		24		(30	)		209
Computer equipment		322		244		(95	)		470
Property, plant, and equipment in progress		51		3,622		—			3,672

Total, gross		3,775		4,365		(493	)		7,646

Accumulated depreciation of laboratory equipment		916		382		(349	)		948
Accumulated depreciation of the building fixtures		286		496		—			782
Accumulated depreciation of office equipment		126		35		(30	)		131
Accumulated depreciation of computer equipment		222		78		(95	)		205

Total accumulated amortization and depreciation		1,550		990		(475	)		2,065

Total, net		2,225		3,375		18			5,581


	1/1/2016		Increase		Decrease			12/31/2016
	(thousands of Euros)
Laboratory equipment		2,357		740		—			3,097
Building fixtures		938		3,672		—			4,610
Office equipment		209		398		—			607
Computer equipment		470		516		—			986
Property, plant, and equipment in progress		3,672		2,713		—			6,385

Total, gross		7,646		8,039		—			15,685

Accumulated depreciation of laboratory equipment		948		557		—			1,505
Accumulated depreciation of the building fixtures		782		327		—			1,109
Accumulated depreciation of office equipment		131		81		—			212
Accumulated depreciation of computer equipment		205		172		—			377

Total accumulated amortization and depreciation		2,065		1,137		—			3,203

Total, net		5,581		6,901		—			12,482


	1/1/2017		Increase		Decrease			12/31/2017
	(thousands of Euros)
Laboratory equipment		3,097		2,806		(83	)		5,820
Building fixtures		4,610		534		(46	)		5,098
Office equipment		607		275		(116	)		766
Computer equipment		986		116		(30	)		1,073
Property, plant, and equipment in progress		6,385		3,384		(55	)		9,714

Total, gross		15,685		7,114		(329	)		22,470

Accumulated depreciation of laboratory equipment		1,505		802		(63	)		2,244
Accumulated depreciation of the building fixtures		1,109		484		(14	)		1,580
Accumulated depreciation of office equipment		212		213		(105	)		320
Accumulated depreciation of computer equipment		377		172		(30	)		520

Total accumulated amortization and depreciation		3,202		1,671		(211	)		4,663

Total, net		12,482		5,443		(118	)		17,808

Over the three years presented, the acquisitions correspond primarily to building fixtures and to laboratory and production equipment and material. The increase in property, plant and equipment in progress item is related to costs incurred for the purchase of materials for the conception and tuning of the industrial machines (Gen 4.0 and Cut Pack, for example).