| (in million euros) | LAND AND BUILDINGS | PLANT AND EQUIPMENT | CONSTRUCTION IN PROGRESS AND OTHER | TOTAL |
|---|---|---|---|---|
| Depreciation and impairment as of August 31, 2020 | Depreciation and impairment as of August 31, 2020 LAND AND BUILDINGS (87) |
Depreciation and impairment as of August 31, 2020 PLANT AND EQUIPMENT (1,362) |
Depreciation and impairment as of August 31, 2020 CONSTRUCTION IN PROGRESS AND OTHER (144) |
Depreciation and impairment as of August 31, 2020 TOTAL (1,593) |
| Amortization | Amortization LAND AND BUILDINGS (7) |
Amortization PLANT AND EQUIPMENT (162) |
Amortization CONSTRUCTION IN PROGRESS AND OTHER (20) |
Amortization TOTAL (189) |
| Disposals | Disposals LAND AND BUILDINGS 11 |
Disposals PLANT AND EQUIPMENT 108 |
Disposals CONSTRUCTION IN PROGRESS AND OTHER 12 |
Disposals TOTAL 130 |
| Impairment | Impairment LAND AND BUILDINGS (2) |
Impairment PLANT AND EQUIPMENT (8) |
Impairment CONSTRUCTION IN PROGRESS AND OTHER — |
Impairment TOTAL (10) |
| Translation Adjustments | Translation Adjustments LAND AND BUILDINGS — |
Translation Adjustments PLANT AND EQUIPMENT (11) |
Translation Adjustments CONSTRUCTION IN PROGRESS AND OTHER (1) |
Translation Adjustments TOTAL (12) |
|
Re classifications* |
Re classifications* LAND AND BUILDINGS 31 |
Re classifications* PLANT AND EQUIPMENT 44 |
Re classifications* CONSTRUCTION IN PROGRESS AND OTHER 4 |
Re classifications* TOTAL 78 |
| Change in scope of consolidation | Change in scope of consolidation LAND AND BUILDINGS 1 |
Change in scope of consolidation PLANT AND EQUIPMENT 35 |
Change in scope of consolidation CONSTRUCTION IN PROGRESS AND OTHER 1 |
Change in scope of consolidation TOTAL 36 |
| Other | Other LAND AND BUILDINGS — |
Other PLANT AND EQUIPMENT — |
Other CONSTRUCTION IN PROGRESS AND OTHER — |
Other TOTAL — |
| Depreciation and impairment as of August 31, 2021 | Depreciation and impairment as of August 31, 2021 LAND AND BUILDINGS (54) |
Depreciation and impairment as of August 31, 2021 PLANT AND EQUIPMENT (1,356) |
Depreciation and impairment as of August 31, 2021 CONSTRUCTION IN PROGRESS AND OTHER (149) |
Depreciation and impairment as of August 31, 2021 TOTAL (1,559) |
| Amortization | Amortization LAND AND BUILDINGS (4) |
Amortization PLANT AND EQUIPMENT (156) |
Amortization CONSTRUCTION IN PROGRESS AND OTHER (16) |
Amortization TOTAL (176) |
| Disposals | Disposals LAND AND BUILDINGS 3 |
Disposals PLANT AND EQUIPMENT 78 |
Disposals CONSTRUCTION IN PROGRESS AND OTHER 13 |
Disposals TOTAL 94 |
| Impairment | Impairment LAND AND BUILDINGS — |
Impairment PLANT AND EQUIPMENT (1) |
Impairment CONSTRUCTION IN PROGRESS AND OTHER 1 |
Impairment TOTAL — |
| Translation Adjustments | Translation Adjustments LAND AND BUILDINGS (1) |
Translation Adjustments PLANT AND EQUIPMENT (63) |
Translation Adjustments CONSTRUCTION IN PROGRESS AND OTHER (8) |
Translation Adjustments TOTAL (72) |
| Re classifications | Re classifications LAND AND BUILDINGS (1) |
Re classifications PLANT AND EQUIPMENT 10 |
Re classifications CONSTRUCTION IN PROGRESS AND OTHER 1 |
Re classifications TOTAL 10 |
| Change in scope of consolidation | Change in scope of consolidation LAND AND BUILDINGS 2 |
Change in scope of consolidation PLANT AND EQUIPMENT 50 |
Change in scope of consolidation CONSTRUCTION IN PROGRESS AND OTHER 1 |
Change in scope of consolidation TOTAL 53 |
| Other | Other LAND AND BUILDINGS
|
Other PLANT AND EQUIPMENT
|
Other CONSTRUCTION IN PROGRESS AND OTHER
|
Other TOTAL
|
| Depreciation and impairment as of August 31, 2022 | Depreciation and impairment as of August 31, 2022 LAND AND BUILDINGS (55) |
Depreciation and impairment as of August 31, 2022 PLANT AND EQUIPMENT (1,438) |
Depreciation and impairment as of August 31, 2022 CONSTRUCTION IN PROGRESS AND OTHER (157) |
Depreciation and impairment as of August 31, 2022 TOTAL (1,650) |
*Corresponds mainly to the reclassification of assets held for sale (see note 3.2 “Disposed or held for sale activities”).
Depreciation is reported under either Cost of sales or Selling, General and Administrative costs.
| (in million euros) | BUILDINGS | PLANT AND EQUIPMENT | CONSTRUCTION IN PROGRESS AND OTHER | TOTAL |
|---|---|---|---|---|
| Net carrying amount as of August 31, 2020 | Net carrying amount as of August 31, 2020 BUILDINGS 49 |
Net carrying amount as of August 31, 2020 PLANT AND EQUIPMENT 446 |
Net carrying amount as of August 31, 2020 CONSTRUCTION IN PROGRESS AND OTHER 72 |
Net carrying amount as of August 31, 2020 TOTAL 567 |
| Net carrying amount as of August 31, 2021 | Net carrying amount as of August 31, 2021 BUILDINGS 19 |
Net carrying amount as of August 31, 2021 PLANT AND EQUIPMENT 374 |
Net carrying amount as of August 31, 2021 CONSTRUCTION IN PROGRESS AND OTHER 68 |
Net carrying amount as of August 31, 2021 TOTAL 461 |
| Net carrying amount as of August 31, 2022 | Net carrying amount as of August 31, 2022 BUILDINGS 20 |
Net carrying amount as of August 31, 2022 PLANT AND EQUIPMENT 409 |
Net carrying amount as of August 31, 2022 CONSTRUCTION IN PROGRESS AND OTHER 81 |
Net carrying amount as of August 31, 2022 TOTAL 510 |
Property, plant and equipment and intangible assets with finite useful lives are tested for impairment if there is any indication of impairment. Impairment charges are recognized in the income statement, and may be reversed subsequently.
Goodwill and other intangible assets considered to have an indefinite useful life (such as certain trademarks) are tested for impairment whenever there is an indication of impairment, and at least annually, in the last quarter of the fiscal year. The results of the impairment tests are then confirmed using actual data as of August 31.
Assets that do not generate cash inflows that are largely independent of those from other assets, and hence cannot be tested for impairment individually, are grouped together in Cash Generating Units (CGUs).
Impairment tests are performed at the level of the CGU or group of CGUs corresponding to the lowest level at which goodwill is monitored by the Group.
