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Property, plant and equipment | 12 Months Ended
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Dec. 31, 2021
Text block [abstract] |
Property, plant and equipment |
13. | Property, plant and equipment
Property, plant and equipment comprises owned and leased assets, as follows:
Million US dollar |  | 31 December 2021 |  |  | 31 December 2020 |
Property, plant and equipment owned |  |  | 24 459 |  |  |  | 24 191 |
Property, plant and equipment leased (right-of-use assets) |  |  | 2 219 |  |  |  | 2 228 |
Total property, plant and equipment |  |  | 26 678 |  |  |  | 26 419 |
|  | 31 December 2021 |  |  | 31 December 2020 |
Million US dollar |  | Land and buildings |  |  | Plant and equipment, fixtures and fittings |  |  | Under construction |  |  | Total |  |  | Total |
Acquisition cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at end of previous year |  |  | 12 237 |  |  |  | 34 976 |  |  |  | 1 780 |  |  |  | 48 993 |  |  |  | 48 757 |
Effect of movements in foreign exchange |  |  | (383 | ) |  |  | (1 162 | ) |  |  | (70 | ) |  |  | (1 616 | ) |  |  | (1 644 | )
Acquisitions |  |  | 44 |  |  |  | 1 296 |  |  |  | 3 399 |  |  |  | 4 739 |  |  |  | 3 188 |
Acquisitions through business combinations |  |  | (0 | ) |  |  | 2 |  |  |  | 0 |  |  |  | 2 |  |  |  | 111 |
Disposals through sale and derecognition |  |  | (104 | ) |  |  | (1 197 | ) |  |  | (1 | ) |  |  | (1 301 | ) |  |  | (1 274 | )
Disposals through the sale of subsidiaries |  |  | (18 | ) |  |  | (33 | ) |  |  | — |  |  |  | (51 | ) |  |  | — |
Transfer (to)/from other asset categories and other movements¹ |  |  | 598 |  |  |  | 2 025 |  |  |  | (2 646 | ) |  |  | (23 | ) |  |  | (145 | )
Balance at end of the period |  |  | 12 374 |  |  |  | 35 906 |  |  |  | 2 462 |  |  |  | 50 742 |  |  |  | 48 993 |
Depreciation and impairment losses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at end of previous year |  |  | (3 950 | ) |  |  | (20 852 | ) |  |  | — |  |  |  | (24 802 | ) |  |  | (23 242 | )
Effect of movements in foreign exchange |  |  | 123 |  |  |  | 690 |  |  |  | — |  |  |  | 813 |  |  |  | 625 |
Depreciation |  |  | (376 | ) |  |  | (3 008 | ) |  |  | — |  |  |  | (3 384 | ) |  |  | (3 250 | )
Disposals through sale and derecognition |  |  | 64 |  |  |  | 1 104 |  |  |  | — |  |  |  | 1 168 |  |  |  | 1 130 |
Disposals through the sale of subsidiaries |  |  | 17 |  |  |  | 29 |  |  |  | — |  |  |  | 46 |  |  |  | — |
Impairment losses |  |  | (19 | ) |  |  | (161 | ) |  |  | (2 | ) |  |  | (182 | ) |  |  | (145 | )
Transfer to/(from) other asset categories and other movements 1 |  |  | (151 | ) |  |  | 206 |  |  |  | 2 |  |  |  | 57 |  |  |  | 80 |
Balance at end of the period |  |  | (4 292 | ) |  |  | (21 992 | ) |  |  | — |  |  |  | (26 284 | ) |  |  | (24 802 | )
Carrying amount |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
at 31 December 2020 |  |  | 8 287 |  |  |  | 14 124 |  |  |  | 1 780 |  |  |  | 24 191 |  |  |  | 24 191 |
at 31 December 2021 |  |  | 8 082 |  |  |  | 13 915 |  |  |  | 2 462 |  |  |  | 24 459 |  |  |  | — |
As at 31 December 2021, the carrying amount of property, plant and equipment subject to restrictions on title amounted to 1m US dollar (31 December 2020: 2m US dollar). Contractual commitments to purchase property, plant and equipment amounted to 449m US dollar as at 31 December 2021 compared to 528m US dollar as at 31 December 2020. AB InBev’s net capital expenditures in the statement of cash flow amounted to 5 498m US dollar in 2021 compared to 3 687m US dollar for the same period last year. Out of the total 2021 capital expenditures approximately 44% was used to improve the company’s production facilities while 41% was used for logistics and commercial investments and 15% for improving administrative capabilities and for the purchase of hardware and software.
1 | The transfer (to)/from other asset categories and other movements relates mainly to transfers from assets under construction to their respective asset categories, to contributions of assets to pension plans, to the separate presentation in the balance sheet of property, plant and equipment held for sale in accordance with IFRS 5 Non-current assets held for sale and discontinued operations and to the restatement of non-monetary assets under hyperinflation accounting in line with IAS 29 Financial reporting in hyperinflationary economies .
Property, plant and equipment leased by the company (right-of-use assets) is detailed as follows:
|  | 2021 |
Million US dollar |  | Land and buildings |  |  | Machinery, equipment and other |  |  | Total |
Net carrying amount at 31 December |  |  | 1 696 |  |  |  | 523 |  |  |  | 2 219 |
Depreciation for the year ended 31 December |  |  | (373 | ) |  |  | (201 | ) |  |  | (574 | )
|  | 2020 |
Million US dollar |  | Land and buildings |  |  | Machinery, equipment and other |  |  | Total |
Net carrying amount at 31 December |  |  | 1 726 |  |  |  | 502 |  |  |  | 2 228 |
Depreciation for the year ended 31 December |  |  | (343 | ) |  |  | (156 | ) |  |  | (499 | )
Additions to right-of-use assets in 2021 were 674m US dollar (2020: 381m US dollar). Following the sale of Dutch and Belgian pub real estate to Cofinimmo in October 2007, AB InBev entered into lease agreements with a term of 27 years. Furthermore, the company leases a number of warehouses, trucks, factory facilities and other commercial buildings, which typically run for a period of five to ten years. Lease payments are increased annually to reflect market rentals, if applicable. None of the leases include contingent rentals. The company leases out pub real estate for an average outstanding period of 6 to 8 years and part of its own property under operating leases. In 2021, 112m US dollar was recognized as income in the income statement in respect of subleasing of right-of-use assets (2020: 107m US dollar; 2019: 152m US dollar). As at 31 December 2021, the undiscounted lease payments of the non-cancelable lease payments are expected to be received as follows: 116m US dollar in the next 12 months, 295m US dollar in the years 2 through 5 and 104m US dollar after 5 years. The expense related to short-term and low-value leases and variable lease payments that are not included in the measurement of the lease liabilities is not significant.

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