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v3.24.2.u1

Property, plant and equipment | 12 Months Ended
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Jun. 30, 2024
Disclosure of detailed information about property, plant and equipment [abstract] |
Property, plant and equipment | 10. Property, plant and equipment Accounting policies Land and buildings are stated at cost less accumulated depreciation. Freehold land is not depreciated. Leaseholds are generally depreciated over the unexpired period of the lease. Other property, plant and equipment are depreciated on a straight-line basis to estimated residual values over their expected useful lives, and these values and lives are reviewed each year. Subject to these reviews, the estimated useful lives fall within the following ranges: buildings – 10 to 50 years; within plant and equipment casks and containers – 15 to 50 years; other plant and equipment – 5 to 40 years; fixtures and fittings – 5 to 10 years; and returnable bottles and crates – 5 to 10 years. Reviews are carried out if there is an indication that assets may be impaired, to ensure that property, plant and equipment are not carried at above their recoverable amounts. Government grants Government grants are not recognised until there is reasonable assurance that the group will comply with the conditions pursuant to which they have been granted and that the grants will be received. Government grants in respect of property, plant and equipment are deducted from the asset that they relate to, reducing the depreciation expense charged to the income statement.
| Land and buildings $ million | Plant and equipment $ million | Fixtures and fittings $ million | Returnable bottles and crates $ million | Under construction $ million | Total $ million
Cost |  |  |  |  |  |
At 30 June 2022 (re-presented) | 3,210 | 6,365 | 150 | 656 | 1,053 | 11,434
Hyperinflation adjustment | 6 | 13 | 1 | — | 5 | 25
Exchange differences | (66) | (138) | — | (39) | 30 | (213)
Acquisitions | 9 | 16 | — | 3 | — | 28
Sale of businesses | (42) | (180) | (5) | (66) | (4) | (297)
Additions | 133 | 257 | 16 | 60 | 998 | 1,464
Disposals | (78) | (170) | (15) | (126) | (2) | (391)
Transfers | 175 | 286 | 15 | 33 | (509) | —
Reclassification from assets held for sale | 3 | — | 2 | — | — | 5
At 30 June 2023 (re-presented) | 3,350 | 6,449 | 164 | 521 | 1,571 | 12,055
Hyperinflation adjustment | 48 | 70 | 2 | 12 | 16 | 148
Exchange differences | (74) | (123) | (3) | (24) | (50) | (274)
Sale of businesses | (1) | (14) | (3) | — | — | (18)
Additions | 207 | 383 | 15 | 30 | 911 | 1,546
Disposals | (57) | (189) | (9) | (19) | (9) | (283)
Transfers | 169 | 679 | 11 | 13 | (872) | —
Reclassification to assets held for sale | (25) | (97) | — | (19) | (4) | (145)
At 30 June 2024 | 3,617 | 7,158 | 177 | 514 | 1,563 | 13,029
Depreciation |  |  |  |  |  |
At 30 June 2022 (re-presented) | 907 | 2,921 | 94 | 436 | — | 4,358
Exchange differences | (8) | (95) | — | (22) | — | (125)
Depreciation charge for the year | 150 | 323 | 16 | 40 | — | 529
Exceptional accelerated depreciation and impairment | 38 | 49 | — | — | — | 87
Sale of businesses | (26) | (96) | (2) | (41) | — | (165)
Disposals | (75) | (156) | (13) | (124) | — | (368)
Reclassification from assets held for sale | — | — | 1 | — | — | 1
At 30 June 2023 (re-presented) | 986 | 2,946 | 96 | 289 | — | 4,317
Exchange differences | (20) | (69) | (3) | (15) | — | (107)
Depreciation charge for the year | 175 | 365 | 23 | 37 | — | 600
Exceptional accelerated depreciation and impairment | 9 | 36 | 1 | — | — | 46
Sale of businesses | (1) | (13) | (3) | — | — | (17)
Disposals | (43) | (156) | (9) | (20) | — | (228)
Reclassification to assets held for sale | (8) | (72) | — | (11) | — | (91)
At 30 June 2024 | 1,098 | 3,037 | 105 | 280 | — | 4,520
Carrying amount |  |  |  |  |  |
At 30 June 2024 | 2,519 | 4,121 | 72 | 234 | 1,563 | 8,509
At 30 June 2023 (re-presented) | 2,364 | 3,503 | 68 | 232 | 1,571 | 7,738
At 30 June 2022 (re-presented) | 2,303 | 3,444 | 56 | 220 | 1,053 | 7,076
The net book value of land and buildings comprises freeholds of $1,970 million (2023 – $1,870 million), long leaseholds of $3 million (2023 – $3 million) and short leaseholds of $546 million (2023 – $491 million). Depreciation was not charged on $182 million (2023 – $177 million) of land. Property, plant and equipment is net of a government grant of $185 million (2023 – $185 million) received in prior years in respect of the construction of a rum distillery in the US Virgin Islands.

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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 2023-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IAS16_g73-79_TI -URIDate 2023-03-23 + Details
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