2006 Annual Report - Fiat SpA

14. Property, plant and equipment
In 2006, changes in the gross carrying amount of Property, plant and equipment were as follows:
At Change in Reclassified At
December the scope of Translation to Assets Other December
(in millions of euros) 31, 2005 Additions Divestitures consolidation differences held for sale changes 31, 2006
Land 533 2 (8) (9) (12) (57) 4 453
- Owned industrial buildings 4,352 119 (51) (90) (43) (28) 79 4,338
- Industrial buildings leased under finance leases 73 – – – – – (4) 69
Total Industrial buildings 4,425 119 (51) (90) (43) (28) 75 4,407
- Owned plant, machinery and equipment 24,213 952 (955) (199) (182) (207) 430 24,052
- Plant, machinery and equipment
leased under finance leases 53 – – (5) (3) (23) (6) 16
Total Plant, machinery and equipment 24,266 952 (955) (204) (185) (230) 424 24,068
Assets sold with a buy-back commitment 1,582 523 (594) – 5 – 2 1,518
- Owned other tangible assets 1,954 194 (231) (42) (29) (22) 45 1,869
- Other tangible assets leased under finance leases 12 2 (1) – – – (5) 8
Total Other tangible assets 1,966 196 (232) (42) (29) (22) 40 1,877
Advances and tangible assets in progress 615 642 (17) (2) (14) (41) (534) 649
Total gross carrying amount of Property,
plant and equipment 33,387 2,434 (1,857) (347) (278) (378) 11 32,972
126
Fiat Group Consolidated Financial Statements at December 31, 2006 - Notes
In 2006 Changes in accumulated depreciation and impairment losses were as follows:
At Change in Reclassified At
December Impairment the scope of Translation to Assets Other December
(in millions of euros) 31, 2005 Depreciation losses Divestitures consolidation differences held for sale changes 31, 2006
Land 7 – – (1) – – – – 6
- Owned industrial buildings 2,122 139 1 (48) (54) (35) (28) 21 2,118
- Industrial buildings leased under
finance leases 10 2 – – – – – (2) 10
Total Industrial buildings 2,132 141 1 (48) (54) (35) (28) 19 2,128
- Owned plant, machinery and equipment 18,265 1,541 14 (915) (185) (123) (149) 7 18,455
- Plant, machinery and equipment
leased under finance leases 28 5 – – (3) (2) (9) (10) 9
Total Plant, machinery and equipment 18,293 1,546 14 (915) (188) (125) (158) (3) 18,464
Assets sold with a buy-back commitment 406 152 36 (234) – 2 – (1) 361
- Owned other tangible assets 1,530 140 – (132) (31) (24) (12) (2) 1,469
- Other tangible assets leased
under finance leases 4 1 – – – – – (1) 4
Total Other tangible assets 1,534 141 – (132) (31) (24) (12) (3) 1,473
Advances and tangible assets in progress 9 – – – – (1) (7) (1) –
Total accumulated depreciation
and impairment of Property,
plant and equipment 22,381 1,980 51 (1,330) (273) (183) (205) 11 22,432
Fiat Group Consolidated Financial Statements at December 31, 2006 - Notes 127