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Right-of-use assets and lease liabilities (Tables) | 12 Months Ended
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Dec. 31, 2022
Right of use assets Disclosure and Lease liabilities [abstract] |
Disclosure of Right-of-use assets roll forward |
(USD millions) |  | 2022 |  | 2021 |
Right-of-use assets at January 1 |  | 1 561 |  | 1 676 |
Impact of acquisitions of businesses |  | 12 |  |  |
Additions |  | 247 |  | 321 |
Depreciation charge |  | -300 |  | -318 |
Impairment charge 1 |  | -3 |  |  |
Lease contract terminations 2 |  | -34 |  | -66 |
Currency translation effects |  | -52 |  | -52 |
Total right-of-use assets at December 31 |  | 1 431 |  | 1 561 |
1 Impairment charges in 2022 were recorded in the Innovative Medicines segment.
2 Lease contract terminations also includes modifications to existing leases that result in reductions to the right-of-use assets, and reductions due to sub-leasing.
Disclosure of right-of-use assets carrying value and depreciation charge |
(USD millions) |  | December 31, 2022 carrying value |  | Depreciation charge 2022 |  | December 31, 2021 carrying value |  | Depreciation charge 2021 |
Land |  | 505 |  | 16 |  | 522 |  | 11 |
Buildings |  | 745 |  | 177 |  | 866 |  | 192 |
Vehicles |  | 117 |  | 96 |  | 136 |  | 105 |
Machinery and equipment, and other assets |  | 64 |  | 11 |  | 37 |  | 10 |
Total right-of-use assets |  | 1 431 |  | 300 |  | 1 561 |  | 318 |
Disclosure of maturity analysis of lease liability |
(USD millions) |  | Lease liabilities 2022 |  | Lease liabilities undiscounted 2022 |  | Lease liabilities 2021 |  | Lease liabilities undiscounted 2021 |
Less than one year |  | 251 |  | 297 |  | 275 |  | 324 |
Between one and two years |  | 190 |  | 232 |  | 216 |  | 258 |
Between two and three years |  | 167 |  | 201 |  | 162 |  | 198 |
Between three and four years |  | 137 |  | 172 |  | 139 |  | 172 |
Between four and five years |  | 122 |  | 154 |  | 122 |  | 154 |
After five years |  | 922 |  | 2 149 |  | 982 |  | 2 243 |
Total lease liabilities |  | 1 789 |  | 3 205 |  | 1 896 |  | 3 349 |
Less current portion of lease liabilities |  | -251 |  | -297 |  | -275 |  | -324 |
Non-current portion of lease liabilities |  | 1 538 |  | 2 908 |  | 1 621 |  | 3 025 |
Commitments for leases not yet commenced |  |  |  | 83 |  |  |  | 134 |
Additional disclosures related to right-of-use assets and lease liabilities |
(USD millions) |  | 2022 |  | 2021 |  | 2020 |
Interest expense on lease liabilities 1 |  | 60 |  | 62 |  | 67 |
Expense on short-term leases |  | 3 |  | 6 |  | 4 |
Expense on low-value leases |  | 6 |  | 7 |  | 7 |
Total cash outflows for leases |  | 355 |  | 381 |  | 379 |
Thereof: |  |  |  |  |  |  |
Cash outflows for short-term leases and low-value leases 2 |  | 9 |  | 13 |  | 11 |
Payments of interest 3 |  | 51 |  | 52 |  | 56 |
Payments of lease liabilities 4 |  | 295 |  | 316 |  | 312 |
1 The weighted average interest rate is 3.3% (2021: 3.2%, 2020: 3.4%).
2 Cash flows from short-term and low-value leases are included within total net cash flows from operating activities. The portfolio of short-term leases to which the Group is committed to at December 31, 2022, 2021 and 2020, is similar to the portfolio of short-term leases the Group entered into during 2022, 2021 and 2020.
3 Included within total net cash flows from operating activities
4 Reported as cash outflows in financing activities net of lease incentives received, if any.

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