Changes in the carrying amount of deferred income for government grants for the years ended December 31, 2023 and 2022 are analysed as follows:


	31/12/23			31/12/22
Balance at beginning of year		12,242			12,754
Additions		2,757			1,204
Credit to profit or loss		(1,864	)		(1,716	)
Balance at end of year		13,135			12,242

Government grants are related to benefits the Group obtained in 2023 and previous years from the Italian government as part of the incentive programs for under-industrialised regions in Southern Italy. They have been received to compensate the Group for the purchase of certain items of property, plant and equipment and for certain expenses mainly related to research projects. Deferred income for grants related to property, plant and equipment are credited to profit or loss on a straight-line basis over the expected lives of the related assets. Deferred income for grants related to expenses are credited to profit or loss in the periods in which the costs are recognised.

There are no unfulfilled conditions or contingencies attached to these grants, except for that in accordance with the terms of some grants, the Group is prohibited from selling certain items of property, plant and equipment for a period of five years from the date on which the related grant was finally approved by the Italian governmental agency. As at December 31, 2023 the carrying amount of those property, plant and equipment that were actually realized in 2023 amounted to 4,182.