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Selected accounting policies (Tables) | 12 Months Ended
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Dec. 31, 2019
Disclosure of notes and other explanatory information [Abstract] |
Disclosure of useful lives for property, plant and equipment | The following table shows the respective useful lives for property, plant and equipment:
| Useful life
Buildings | 20 to 40 years
Machinery and other equipment |
Machinery and equipment | 7 to 20 years
Furniture and vehicles | 5 to 10 years
Computer hardware | 3 to 7 years
The following table summarizes the movements of property, plant & equipment during 2019:
($ millions) | Land |  |  | Buildings |  |  | Construction in progress |  |  | Machinery & other equipment |  |  | Total |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |
January 1, 2019 | 60 |  |  | 1,527 |  |  | 657 |  |  | 2,646 |  |  | 4,890 |
Additions(1) |  |  | 11 |  |  | 514 |  |  | 82 |  |  | 607 |
Impact of business combinations |  |  |  |  |  |  | 1 |  |  | 1 |
Disposals and derecognitions(2) |  |  | (17 | ) |  | (1 | ) |  | (161 | ) |  | (179 | )
Transfers with former parent |  |  | 4 |  |  | 2 |  |  | 29 |  |  | 35 |
Reclassifications for assets placed in service |  |  |  | 104 |  |  | (417 | ) |  | 313 |  |  | — |
Other reclassifications | (27 | ) |  |  |  |  |  |  |  | (27 | )
Currency translation effects |  |  |  | (1 | ) |  |  |  |  | (4 | ) |  | (5 | )
December 31, 2019 | 33 |  |  | 1,628 |  |  | 755 |  |  | 2,906 |  |  | 5,322 |
Accumulated depreciation |  |  |  |  |  |  |  |  |
January 1, 2019 | (7 | ) |  | (558 | ) |  | (7 | ) |  | (1,518 | ) |  | (2,090 | )
Depreciation charge |  |  |  | (73 | ) |  |  |  |  | (194 | ) |  | (267 | )
Impairment charge |  |  |  |  |  |  | (1 | ) |  | (7 | ) |  | (8 | )
Disposals and derecognitions(2) |  |  | 14 |  |  |  |  | 151 |  |  | 165 |
Transfers with former parent |  |  | (2 | ) |  |  |  | (15 | ) |  | (17 | )
Other reclassifications | 7 |  |  |  |  |  |  |  |  | 7 |
Currency translation effects |  |  |  | 1 |  |  |  |  |  |  |  |  | 1 |
December 31, 2019 | — |  |  | (618 | ) |  | (8 | ) |  | (1,583 | ) |  | (2,209 | )
Net book value at December 31, 2019 | 33 |  |  | 1,010 |  |  | 747 |  |  | 1,323 |  |  | 3,113 |
(1) | Includes $56 million in non-cash additions.
(2) | Derecognition of assets that are no longer used and are not considered to have a significant disposal value or other alternative use.
As of December 31, 2019, commitments for purchases of property, plant & equipment were $212 million. There were no capitalized borrowing costs. The following table summarizes the movements of property, plant and equipment during 2018:
($ millions) | Land |  |  | Buildings |  |  | Construction in progress |  |  | Machinery & other equipment |  |  | Total |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |
January 1, 2018 | 53 |  |  | 1,386 |  |  | 503 |  |  | 2,506 |  |  | 4,448 |
Additions |  |  | 4 |  |  | 468 |  |  | 52 |  |  | 524 |
Impact of business combinations |  |  |  |  |  |  |  |  |  | 1 |  |  | 1 |
Disposals and derecognitions(1) |  |  |  | (16 | ) |  |  |  |  | (71 | ) |  | (87 | )
Reclassifications and transfers with former parent | 10 |  |  | 252 |  |  | (302 | ) |  | 203 |  |  | 163 |
Reclassification to right-of-use assets(2) |  |  | (86 | ) |  |  |  |  |  | (86 | )
Currency translation effects | (3 | ) |  | (13 | ) |  | (12 | ) |  | (45 | ) |  | (73 | )
December 31, 2018 | 60 |  |  | 1,527 |  |  | 657 |  |  | 2,646 |  |  | 4,890 |
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |
January 1, 2018 | (3 | ) |  | (447 | ) |  |  |  |  | (1,438 | ) |  | (1,888 | )
Depreciation charge |  |  |  | (70 | ) |  |  |  |  | (169 | ) |  | (239 | )
Impairment charge |  |  |  |  | (1 | ) |  | (1 | ) |  | (2 | )
Disposals and derecognitions(1) |  |  |  | 15 |  |  |  |  |  | 72 |  |  | 87 |
Transfers with former parent | (4 | ) |  | (69 | ) |  | (6 | ) |  | (12 | ) |  | (91 | )
Reclassification to right-of-use assets(2) |  |  | 7 |  |  |  |  |  |  | 7 |
Currency translation effects |  |  |  | 6 |  |  |  |  |  | 30 |  |  | 36 |
December 31, 2018 | (7 | ) |  | (558 | ) |  | (7 | ) |  | (1,518 | ) |  | (2,090 | )
Net book value at December 31, 2018 | 53 |  |  | 969 |  |  | 650 |  |  | 1,128 |  |  | 2,800 |
(1) | Derecognition of assets that are no longer used and are not considered to have a significant disposal value or other alternative use.
(2) The December 31, 2018 balance previously reported for a finance lease asset of $79 million has been reclassified from "Property, Plant, & Equipment" to "Right-of-use assets".
Disclosure of useful lives for intangible assets and location in combined income statement | The following table shows the respective useful lives for available-for-use intangible assets and the location in the consolidated income statements in which the respective amortization and any potential impairment charge is recognized:
| Useful life | Income statement location for amortization and impairment charges
Currently marketed products | 5 to 20 years | "Cost of net sales"
Marketing know-how | 25 years | "Cost of net sales"
Technologies | 10 to 20 years | "Cost of net sales" or "Research and Development"
Other (including software) | 3 to 10 years | In the respective functional expense
Alcon brand name | Not amortized, indefinite useful life | "Other expense"

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- Definition The disclosure of detailed information about intangible assets. [Refer: Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2019-01-01 -Paragraph 118 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=38&code=ifrs-tx-2019-en-r&anchor=para_118&doctype=Standard -URIDate 2019-03-27 + Details
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