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Property, plant and equipment | 12 Months Ended
--- | ---
Dec. 31, 2022
Disclosure of detailed information about property, plant and equipment [abstract] |
Property, plant and equipment | 9. Property, plant and equipment The following table summarizes the movements of property, plant and equipment during 2022:
(USD millions) |  | Land |  | Buildings |  | Construction in progress |  | Machinery and other equipment |  | Total |
At January 1, 2022 |  |  |  |  |  |  |  |  |  |  |
Cost |  | 492 |  | 11 819 |  | 1 508 |  | 13 328 |  | 27 147 |
Accumulated depreciation and impairment |  | -7 |  | -5 744 |  | -65 |  | -9 786 |  | -15 602 |
Net book value |  | 485 |  | 6 075 |  | 1 443 |  | 3 542 |  | 11 545 |
At January 1, 2022 |  | 485 |  | 6 075 |  | 1 443 |  | 3 542 |  | 11 545 |
Impact of acquisitions of businesses |  |  |  |  |  |  |  | 13 |  | 13 |
Reclassifications |  |  |  | 297 |  | -964 |  | 667 |  |  |
Additions |  | 3 |  | 124 |  | 780 |  | 312 |  | 1 219 |
Disposals and derecognitions |  | -28 |  | -49 |  | -33 |  | -45 |  | -155 |
Depreciation charge |  |  |  | -437 |  |  |  | -726 |  | -1 163 |
Impairment charge |  | -7 |  | -351 |  | -13 |  | -43 |  | -414 |
Reversal of impairment charge |  | 1 |  |  |  | 1 |  | 5 |  | 7 |
Currency translation effects |  | -12 |  | -166 |  | -57 |  | -53 |  | -288 |
At December 31, 2022 |  | 442 |  | 5 493 |  | 1 157 |  | 3 672 |  | 10 764 |
At December 31, 2022 |  |  |  |  |  |  |  |  |  |  |
Cost |  | 451 |  | 11 396 |  | 1 184 |  | 11 842 |  | 24 873 |
Accumulated depreciation and impairment |  | -9 |  | -5 903 |  | -27 |  | -8 170 |  | -14 109 |
Net book value |  | 442 |  | 5 493 |  | 1 157 |  | 3 672 |  | 10 764 |
Commitments for purchases of property, plant and equipment |  |  |  |  |  |  |  |  |  | 549 |
Capitalized borrowing costs |  |  |  |  |  |  |  |  |  | 5 |
The following table summarizes the movements of property, plant and equipment during 2021:
(USD millions) |  | Land |  | Buildings |  | Construction in progress |  | Machinery and other equipment |  | Total |
At January 1, 2021 |  |  |  |  |  |  |  |  |  |  |
Cost |  | 555 |  | 12 377 |  | 1 248 |  | 14 038 |  | 28 218 |
Accumulated depreciation and impairment |  | -19 |  | -5 807 |  | -66 |  | -10 063 |  | -15 955 |
Net book value |  | 536 |  | 6 570 |  | 1 182 |  | 3 975 |  | 12 263 |
At January 1, 2021 |  | 536 |  | 6 570 |  | 1 182 |  | 3 975 |  | 12 263 |
Reclassifications |  |  |  | 197 |  | -610 |  | 413 |  |  |
Additions |  | 1 |  | 109 |  | 1 027 |  | 293 |  | 1 430 |
Disposals and derecognitions |  | -30 |  | -78 |  | -12 |  | -30 |  | -150 |
Depreciation charge |  |  |  | -453 |  |  |  | -755 |  | -1 208 |
Impairment charge |  | -4 |  | -137 |  | -76 |  | -167 |  | -384 |
Reversal of impairment charge |  | 5 |  | 70 |  | 16 |  | 12 |  | 103 |
Currency translation effects |  | -23 |  | -203 |  | -84 |  | -199 |  | -509 |
At December 31, 2021 |  | 485 |  | 6 075 |  | 1 443 |  | 3 542 |  | 11 545 |
At December 31, 2021 |  |  |  |  |  |  |  |  |  |  |
Cost |  | 492 |  | 11 819 |  | 1 508 |  | 13 328 |  | 27 147 |
Accumulated depreciation and impairment |  | -7 |  | -5 744 |  | -65 |  | -9 786 |  | -15 602 |
Net book value |  | 485 |  | 6 075 |  | 1 443 |  | 3 542 |  | 11 545 |
Commitments for purchases of property, plant and equipment |  |  |  |  |  |  |  |  |  | 204 |
Capitalized borrowing costs |  |  |  |  |  |  |  |  |  | 4 |
The following table shows the property, plant and equipment impairment charges and reversals by reporting segment:
|  | Impairment charges |  | Impairment reversals |
(USD millions) |  | 2022 |  | 2021 |  | 2020 |  | 2022 |  | 2021 |  | 2020 |
Innovative Medicines |  | -411 |  | -315 |  | -326 |  | 4 |  | 44 |  | 2 |
Sandoz |  | -3 |  | -68 |  | -121 |  | 3 |  | 59 |  | 5 |
Corporate |  |  |  | -1 |  |  |  |  |  |  |  |  |
Total |  | -414 |  | -384 |  | -447 |  | 7 |  | 103 |  | 7 |

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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 2022-03-24 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&doctype=Standard&dita_xref=IAS16_g73-79__IAS16_g73-79_TI -URIDate 2022-03-24 + Details
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