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Property, plant and equipment (Tables)
12 Months Ended
Dec. 31, 2020
Property, plant and equipment [abstract]  
Property, plant and equipment [text block]
(in USD million)Machinery, equipment and transportation equipmentProduction plants and oil and gas assetsRefining and manufacturing plantsBuildings and landAssets under developmentRight of use assets4)Total
Cost at 31 December 20192,818179,0638,92090910,3715,339207,422
Additions and transfers686,849110272,41796810,438
Disposals at cost(28)(243)(7)(0)(5)(13)(295)
Assets reclassified to held for sale(66)(9,095)0(15)(159)0(9,335)
Foreign currency translation effects133,7812147429754,520
Cost at 31 December 20202,806180,3559,23892913,0536,370212,751
Accumulated depreciation and impairment losses at 31 December 2019(2,395)(125,327)(7,051)(475)(892)(1,329)(137,469)
Depreciation(102)(8,240)(248)(23)0(874)(9,488)
Impairment losses(201)(4,667)(516)(36)(445)(25)(5,889)
Reversal of impairment losses02180000218
Transfers18(68)(1)(0)410(10)
Accumulated depreciation and impairment on disposed assets2723170111278
Accumulated depreciation and impairment assets classified as held for sale658,3730127508,525
Foreign currency translation effects(9)(2,947)(196)(3)(56)(35)(3,244)
Accumulated depreciation and impairment losses at 31 December 2020(2,596)(132,427)(8,005)(524)(1,275)(2,251)(147,079)
Carrying amount at 31 December 202020947,9281,23240511,7784,11965,672
Estimated useful lives (years)3 - 20UoP1)15 - 2020 - 332)1 - 193)

(in USD million)Machinery, equipment and transportation equipmentProduction plants and oil and gas assetsRefining and manufacturing plantsBuildings and landAssets under developmentRight of use assets4)Total
Cost at 31 December 20183,596166,7668,66093214,9610194,916
Implementation of IFRS 16 Leases (813)(184)0004,9893,992
Cost at 1 January 20192,783166,5828,66093214,9614,989198,908
Additions through business combinations11,7065038102,093
Additions and transfers4416,023300(16)(4,448)42612,330
Disposals at cost(7)(4,911)(0)(7)(59)(35)(5,020)
Effect of changes in foreign exchange(2)(337)(44)(0)(464)(41)(888)
Cost at 31 December 20192,818179,0638,92090910,3715,339207,422
Accumulated depreciation and impairment losses at 31 December 2018(2,802)(119,589)(6,613)(465)(185)0(129,654)
Implementation of IFRS 16 Leases 511106000(617)0
Accumulated depreciation and impairment losses at 1 January 2019(2,291)(119,483)(6,613)(465)(185)(617)(129,654)
Depreciation(120)(8,555)(298)(25)0(752)(9,750)
Impairment losses(6)(2,430)(178)(3)(707)(26)(3,350)
Reversal of impairment losses01200000120
Transfers13(134)(0)132642(40)
Accumulated depreciation and impairment on disposed assets74,540050244,576
Effect of changes in foreign exchange161638(0)(26)(1)628
Accumulated depreciation and impairment losses at 31 December 2019(2,395)(125,327)(7,051)(475)(892)(1,329)(137,469)
Carrying amount at 31 December 201942353,7361,8704349,4794,01169,953
Estimated useful lives (years)3 - 20UoP1)15 - 2020 - 332)1 - 193)

1)Depreciation according to unit of production method (UoP), see note 2 Significant accounting policies.

2)Land is not depreciated.

3)Depreciation linearly over contract period.

4)See note 22 Leases.

Impairments [text block]
Full yearProperty, plant and equipment Intangible assets3) Total
(in USD million)202020192018202020192018202020192018
Producing and development assets1)5,6713,230(604)6806082376,3513,838(367)
Goodwill1)421640421640
Other intangible assets1)84108410
Acquisition costs related to oil and gas prospects2)65749526574952
Total net impairment loss/(reversal) recognised5,6713,230(604)1,3868632897,0574,093(315)

1)Producing and development assets, refining and manufacturing plants, goodwill and other intangible assets are subject to impairment assessment under IAS 36. The total net impairment losses recognised under IAS 36 in 2020 amount to USD 6,401 million, compared to 2019 when the net impairment amounted to USD 4,043 million, including impairment of acquisition costs - oil and gas prospects (intangible assets).

2)Acquisition costs related to exploration activities, subject to impairment assessment under the successful efforts method (IFRS 6).

3)See note 11 Intangible assets.

Impairment of the carrying amount of impaired asset [text block]
At 31 December 2020At 31 December 2019
(in USD million)Valuation methodCarrying amount after impairment Net impairment loss/ (reversal)Carrying amount after impairment Net impairment loss/ (reversal)
Exploration & Production NorwayVIU7,0421,2194,4061,119
Exploration & Production USA - onshore1)VIU4,676(19)7,5091,631
FVLCOD1,1222,3310610
Exploration & Production USA - offshore Gulf of Mexico2)VIU2,8083051,079292
North America - offshore other areas3)VIU5314600
Europe and AsiaVIU3,6871,280645(18)
Marketing, Midstream & ProcessingVIU1,29782465178
FVLCOD66822800
Right of use assets/OtherVIU26536026
Total21,6196,35113,7043,838
1) Formerly named as North America - unconventional
2) Formerly named as North America - conventional offshore US Gulf of Mexico
3) Formerly named as North America - conventional other areas