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Property, plant and equipment and intangible assets | 6 Months Ended
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Jun. 30, 2021
Property, plant and equipment and intangible assets [abstract] |
Property, plant and equipment and intangible assets | 6 Property, plant and equipment and intan gible assets
(in USD million) | Property, plant and equipment | Intangible assets |
Carrying amount at 31 December 2020 | 65,672 | 8,148 |
Additions through business combinations | 4 | 106 |
Additions | 3,429 | 166 |
Transfers | 1,467 | (1,467) |
Disposals and reclassifications | 45 | (12) |
Transferred to assets classified as held for sale | (281) | (0) |
Expensed exploration expenditures and net impairment losses | - | (89) |
Depreciation, amortisation and net impairment losses | (4,890) | (18) |
Foreign currency translation effects | (73) | (5) |
Carrying amount at 30 June 2021 | 65,373 | 6,829 |
R ight-of-use (RoU) assets are included within property, plant and equipment with a net book value of USD 3,618 million per 3 0 June 20 21. A dditions to RoU assets amount to USD 167 million. G ross depreciation and impairment of RoU assets amount to USD 636 million in the first half of 2021, of which depreciation costs of USD 158 million have been allocated to exploration and development activities and are presented net on the Depreciation, amortisation and net impairment losses and Additions lines in the table above. Net i mpairments/(reversal) of impairments For information on impairment losses and reversals per reporting segment, see note 2 Segments.
Second quarter | Property, plant and equipment | Intangible assets | Total
(in USD million) | 2021 | 2020 | 2021 | 2020 | 2021 | 2020
Producing and development assets | (390) | 263 | 0 | 0 | (390) | 263
Goodwill | - | - | 0 | 0 | 0 | 0
Other intangible assets | - | - | 1 | 0 | 1 | 0
Acquisition costs related to oil and gas prospects | - | - | 113 | 111 | 113 | 111
Total net impairment loss/(reversal) recognised | (390) | 263 | 114 | 111 | (276) | 374
First half | Property, plant and equipment | Intangible assets | Total
(in USD million) | 2021 | 2020 | 2021 | 2020 | 2021 | 2020
Producing and development assets | 21 | 2,379 | 12 | 277 | 33 | 2,656
Goodwill | - | - | 1 | 1 | 1 | 1
Other intangible assets | - | - | 1 | 0 | 1 | 0
Acquisition costs related to oil and gas prospects | - | - | 117 | 170 | 117 | 170
Total net impairment loss/(reversal) recognised | 21 | 2,379 | 131 | 448 | 152 | 2,827
The net impairments have been recognised in the Consolidated statement of income as Depreciation, amortisation and net impairment losses and Exploration expenses based on the impaired assets’ nature of property, plant and equipment and intangible as sets, respectively. The recoverable amounts in the second quarter and first half of 2021 were mainly based on value in use. Value in use estimates and discounted cash flows used to determine the recoverable amount of assets tested for impairment are based on internal for ecasts on costs, production pro files and commodity prices.

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- Definition The entire disclosure for property, plant and equipment. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2020-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2020-en-r&doctype=Standard&dita_xref=IAS16_g73-79_TI -URIDate 2020-01-01 + Details
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