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Property, Plant and Equipment | 12 Months Ended
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Dec. 31, 2018
Text block1 [abstract] |
Property, Plant and Equipment | 10. PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment is measured at cost including eligible borrowing costs less depreciation and accumulated impairment losses. Depreciation is provided on a straight-line basis over the expected average useful lives of the assets. Residual values are reviewed at least annually. Estimated useful lives by major class of assets are as follows:
•  Freehold buildings (no depreciation on freehold land) |  | 40 years
•  Leasehold land and buildings |  | 40 years (or life of lease if less)
•  Plant and equipment |  | 2–20 years
Property, plant and equipment is subject to review for impairment if triggering events or circumstances indicate that this is necessary. If an indication of impairment exists, the asset’s or cash generating unit’s recoverable amount is estimated and any impairment loss is charged to the income statement as it arises.
|  | € million |  |  | € million |  |  | € million |
Movements during 2018 |  | Land and buildings |  |  | Plant and equipment |  |  | Total |
Cost |  |  |  |  |  |  |  |  |  |  |  |
1 January 2018 |  |  | 4,462 |  |  |  | 14,936 |  |  |  | 19,398 |
Hyperinflation restatement to 1 January 2018 |  |  | 37 |  |  |  | 182 |  |  |  | 219 |
Acquisitions of group companies |  |  | 11 |  |  |  | 31 |  |  |  | 42 |
Additions |  |  | 249 |  |  |  | 1,091 |  |  |  | 1,340 |
Disposals |  |  | (97 | ) |  |  | (607 | ) |  |  | (704 | )
Hyperinflationary adjustment |  |  | 49 |  |  |  | 93 |  |  |  | 142 |
Currency retranslation |  |  | (91 | ) |  |  | (351 | ) |  |  | (442 | )
Reclassification as held for sale |  |  | (17 | ) |  |  | (54 | ) |  |  | (71 | )
31 December 2018 |  |  | 4,603 |  |  |  | 15,321 |  |  |  | 19,924 |
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |
1 January 2018 |  |  | (1,429 | ) |  |  | (7,558 | ) |  |  | (8,987 | )
Hyperinflation restatement to 1 January 2018 |  |  | (10 | ) |  |  | (106 | ) |  |  | (116 | )
Depreciation charge for the year |  |  | (125 | ) |  |  | (1,066 | ) |  |  | (1,191 | )
Disposals |  |  | 62 |  |  |  | 529 |  |  |  | 591 |
Hyperinflationary adjustment |  |  | (7 | ) |  |  | (53 | ) |  |  | (60 | )
Currency retranslation |  |  | 15 |  |  |  | 128 |  |  |  | 143 |
Reclassification as held for sale |  |  | 10 |  |  |  | 33 |  |  |  | 43 |
31 December 2018 |  |  | (1,484 | ) |  |  | (8,093 | ) |  |  | (9,577 | )
Net book value 31 December 2018(a) |  |  | 3,119 |  |  |  | 7,228 |  |  |  | 10,347 |
Includes capital expenditures for assets under construction |  |  | 130 |  |  |  | 956 |  |  |  | 1,086 |
(a) | Includes €302 million of freehold land.
The Group has commitments to purchase property, plant and equipment of €324 million (2017: €323 million).
|  | € million |  |  | € million |  |  | € million |
Movements during 2017 |  | Land and buildings |  |  | Plant and equipment |  |  | Total |
Cost |  |  |  |  |  |  |  |  |  |  |  |
1 January 2017 |  |  | 4,745 |  |  |  | 16,462 |  |  |  | 21,207 |
Acquisitions of group companies |  |  | 13 |  |  |  | 29 |  |  |  | 42 |
Disposals of group companies |  |  | (16 | ) |  |  | (78 | ) |  |  | (94 | )
Additions |  |  | 314 |  |  |  | 1,218 |  |  |  | 1,532 |
Disposals |  |  | (19 | ) |  |  | (440 | ) |  |  | (459 | )
Currency retranslation |  |  | (384 | ) |  |  | (1,283 | ) |  |  | (1,667 | )
Reclassification as held for sale(a) |  |  | (191 | ) |  |  | (972 | ) |  |  | (1,163 | )
31 December 2017 |  |  | 4,462 |  |  |  | 14,936 |  |  |  | 19,398 |
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |
1 January 2017 |  |  | (1,483 | ) |  |  | (8,051 | ) |  |  | (9,534 | )
Disposals of group companies |  |  | 1 |  |  |  | 29 |  |  |  | 30 |
Depreciation charge for the year |  |  | (142 | ) |  |  | (1,031 | ) |  |  | (1,173 | )
Disposals |  |  | 14 |  |  |  | 400 |  |  |  | 414 |
Currency retranslation |  |  | 100 |  |  |  | 543 |  |  |  | 643 |
Reclassification as held for sale |  |  | 81 |  |  |  | 552 |  |  |  | 633 |
31 December 2017 |  |  | (1,429 | ) |  |  | (7,558 | ) |  |  | (8,987 | )
Net book value 31 December 2017(b) |  |  | 3,033 |  |  |  | 7,378 |  |  |  | 10,411 |
Includes capital expenditures for assets under construction |  |  | 93 |  |  |  | 972 |  |  |  | 1,065 |
(a) | Includes €548 million in property plant and equipment related to the Spreads business.
(b) | Includes €247 million of freehold land.

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