Annual Report and Accounts 2006 - DCC plc

84notes to the financial statements19. Property, plant and equipmentFixtures &Plant & fittings &Land & machinery office Motorbuildings & cylinders equipment vehicles TotalGroup €’000 €’000 €’000 €’000 €’000Year ended 31 March 2006Opening net book amount 100,166 106,850 18,185 29,590 254,791Exchange differences (610) (1,073) (334) (319) (2,336)Acquisition of subsidiaries (note 45) 290 358 479 1,610 2,737Additions 13,404 20,441 11,905 12,102 57,852Disposals (6,608) (3,049) (624) (1,127) (11,408)Depreciation charge (2,167) (15,920) (6,646) (9,409) (34,142)Reclassifications (7,431) (287) 7,840 (122) -Closing net book amount 97,044 107,320 30,805 32,325 267,494At 31 March 2006Cost 110,384 283,516 71,500 75,674 541,074Accumulated depreciation (13,340) (176,196) (40,695) (43,349) (273,580)Net book amount 97,044 107,320 30,805 32,325 267,494Year ended 31 March 2005Opening net book amount 72,027 102,331 17,330 26,932 218,620Exchange differences (1,136) (2,242) (569) (586) (4,533)Acquisition of subsidiaries (note 45) 19,241 8,035 955 5,192 33,423Additions 13,928 16,256 6,549 6,848 43,581Disposals (1,980) (449) (1) (1,003) (3,433)Depreciation charge (1,914) (17,081) (6,079) (7,793) (32,867)Closing net book amount 100,166 106,850 18,185 29,590 254,791At 31 March 2005Cost 116,319 286,376 57,730 68,038 528,463Accumulated depreciation (16,153) (179,526) (39,545) (38,448) (273,672)Net book amount 100,166 106,850 18,185 29,590 254,791At 1 April 2004Cost 86,458 265,918 50,076 61,770 464,222Accumulated depreciation (14,431) (163,587) (32,746) (34,838) (245,602)Net book amount 72,027 102,331 17,330 26,932 218,620Assets held under finance leasesThe net carrying amount and the depreciation charge during the year in respect of assets held under finance leases andaccordingly capitalised in property, plant and equipment are as follows:2006 2005€’000 €’000Cost 64,004 65,085Accumulated depreciation (60,434) (60,117)Net carrying amount 3,570 4,968Depreciation charge for the year 1,178 2,404