Annual Report 2009 - Husqvarna Group

Notes Husqvarna Annual Report 2009 71
Amounts in SEKm unless otherwise stated.
NOTE 11
Property, plant and equipment
Group
Land and land
improvements
Buildings
Machinery
and technical
installations
Other
equipment
Construction
in progress
and advances
Group
Total
Acquisition costs
Opening balance, 1 Jan 2008 244 2,470 7,873 863 233 11,683
Acquired companies 35 75 56 9 0 175
Acquired during the year 1 44 341 89 434 909
Transfer of work in progress and advances 0 16 357 7 –380 0
Sales, scrap, etc. –7 –76 –1,566 –25 –4 –1,678
Exchange-rate differences 28 334 1,110 125 104 1,701
Closing balance, 31 Dec 2008 301 2,863 8,171 1,068 387 12,790
Acquired companies 0 2 34 1 0 37
Acquired during the year 0 107 398 57 105 667
Transfer of work in progress and advances 0 3 198 0 –201 0
Sales, scrap, etc. –8 –42 –214 –77 0 –341
Reclassification — — 1,138 — — 1,138
Exchange-rate differences –11 –139 –452 –42 –16 –660
Closing balance, 31 Dec 2009 282 2,794 9,273 1,007 275 13,631
Accumulated depreciation 1
Opening balance, 1 Jan 2008 37 1,144 5,580 610 — 7,371
Acquired companies 0 0 0 4 — 4
Depreciation for the year 1 102 721 101 — 925
Impairment — — — — — —
Sales, scrap, etc. 0 –40 –1,533 –44 — –1,617
Exchange-rate differences 2 157 819 94 — 1,072
Closing balance, 31 Dec 2008 40 1,363 5,587 765 — 7,755
Acquired companies 0 0 0 0 — 0
Depreciation for the year 7 115 800 104 — 1,026
Impairment — 13 67 1 — 81
Sales, scrap, etc. –1 –23 –227 –73 — –324
Reclassification — — 1,138 — — 1,138
Exchange-rate differences 2 –66 –324 –32 — –420
Closing balance, 31 Dec 2009 48 1,402 7,041 765 — 9,256
Carrying amount, 31 Dec 2008 261 1,500 2,584 303 387 5,035
Carrying amount, 31 Dec 2009 234 1,392 2,232 242 275 4,375
1) In the income statement depreciation is primarily accounted for within Cost of goods sold.
The carrying amount for land is SEK 212m (219).
The tax assessment value of the Swedish Group com panies
was SEK 291m (283) for buildings, and SEK 53m (53) for land.
The corresponding carrying amounts for buildings were
SEK 129m (137), and SEK 14m (14) for land.
Accumulated impairments at year-end on buildings and
land were SEK 21m (8) and SEK 68m (0) on machinery and
other equipment.