| (in million euros) | LAND AND BUILDINGS | PLANT AND EQUIPMENT | CONSTRUCTION IN PROGRESS AND OTHER | TOTAL |
|---|---|---|---|---|
| Depreciation and impairment as of September 1, 2022 | Depreciation and impairment as of September 1, 2022LAND AND BUILDINGS(55) | Depreciation and impairment as of September 1, 2022PLANT AND EQUIPMENT(1,438) | Depreciation and impairment as of September 1, 2022CONSTRUCTION IN PROGRESS AND OTHER(157) | Depreciation and impairment as of September 1, 2022TOTAL(1,650) |
| Depreciation | Depreciation LAND AND BUILDINGS(4) |
Depreciation PLANT AND EQUIPMENT(152) |
Depreciation CONSTRUCTION IN PROGRESS AND OTHER(21) |
Depreciation TOTAL(177) |
| Disposals | Disposals LAND AND BUILDINGS1 |
Disposals PLANT AND EQUIPMENT147 |
Disposals CONSTRUCTION IN PROGRESS AND OTHER12 |
Disposals TOTAL160 |
| Impairment | Impairment LAND AND BUILDINGS— |
Impairment PLANT AND EQUIPMENT4 |
Impairment CONSTRUCTION IN PROGRESS AND OTHER— |
Impairment TOTAL4 |
| Currency translation adjustment | Currency translation adjustment LAND AND BUILDINGS1 |
Currency translation adjustment PLANT AND EQUIPMENT51 |
Currency translation adjustment CONSTRUCTION IN PROGRESS AND OTHER5 |
Currency translation adjustment TOTAL57 |
| Reclassifications in assets held for sale or for distribution* | Reclassifications in assets held for sale or for distribution* LAND AND BUILDINGS5 |
Reclassifications in assets held for sale or for distribution* PLANT AND EQUIPMENT49 |
Reclassifications in assets held for sale or for distribution* CONSTRUCTION IN PROGRESS AND OTHER1 |
Reclassifications in assets held for sale or for distribution* TOTAL55 |
| Change in scope of consolidation | Change in scope of consolidation LAND AND BUILDINGS— |
Change in scope of consolidation PLANT AND EQUIPMENT— |
Change in scope of consolidation CONSTRUCTION IN PROGRESS AND OTHER— |
Change in scope of consolidation TOTAL— |
| Other | Other LAND AND BUILDINGS— |
Other PLANT AND EQUIPMENT27 |
Other CONSTRUCTION IN PROGRESS AND OTHER1 |
Other TOTAL28 |
| Depreciation and impairment as of August 31, 2023 | Depreciation and impairment as of August 31, 2023LAND AND BUILDINGS(52) | Depreciation and impairment as of August 31, 2023PLANT AND EQUIPMENT(1,312) | Depreciation and impairment as of August 31, 2023CONSTRUCTION IN PROGRESS AND OTHER(159) | Depreciation and impairment as of August 31, 2023TOTAL(1,523) |
| Depreciation | Depreciation LAND AND BUILDINGS(3) |
Depreciation PLANT AND EQUIPMENT(152) |
Depreciation CONSTRUCTION IN PROGRESS AND OTHER(29) |
Depreciation TOTAL(184) |
| Disposals | Disposals LAND AND BUILDINGS2 |
Disposals PLANT AND EQUIPMENT136 |
Disposals CONSTRUCTION IN PROGRESS AND OTHER17 |
Disposals TOTAL155 |
| Impairment | Impairment LAND AND BUILDINGS— |
Impairment PLANT AND EQUIPMENT(1) |
Impairment CONSTRUCTION IN PROGRESS AND OTHER— |
Impairment TOTAL(1) |
| Currency translation adjustment | Currency translation adjustment LAND AND BUILDINGS1 |
Currency translation adjustment PLANT AND EQUIPMENT13 |
Currency translation adjustment CONSTRUCTION IN PROGRESS AND OTHER1 |
Currency translation adjustment TOTAL15 |
| Reclassifications | Reclassifications LAND AND BUILDINGS(1) |
Reclassifications PLANT AND EQUIPMENT18 |
Reclassifications CONSTRUCTION IN PROGRESS AND OTHER2 |
Reclassifications TOTAL19 |
| Change in scope of consolidation | Change in scope of consolidation LAND AND BUILDINGS— |
Change in scope of consolidation PLANT AND EQUIPMENT— |
Change in scope of consolidation CONSTRUCTION IN PROGRESS AND OTHER— |
Change in scope of consolidation TOTAL— |
| Depreciation and impairment as of August 31, 2024 | Depreciation and impairment as of August 31, 2024LAND AND BUILDINGS(53) | Depreciation and impairment as of August 31, 2024PLANT AND EQUIPMENT(1,298) | Depreciation and impairment as of August 31, 2024CONSTRUCTION IN PROGRESS AND OTHER(168) | Depreciation and impairment as of August 31, 2024TOTAL(1,519) |
* The reclassifications made during the period mainly correspond to the reclassification of Pluxee's (ex Benefits & Rewards Services activity) property, plant and equipment in assets held for sale or for distribution (see note 3.2).
Depreciation is reported under either Cost of sales or Selling, General and Administrative costs.
| (in million euros) | LAND AND BUILDINGS | PLANT AND EQUIPMENT | CONSTRUCTION IN PROGRESS AND OTHER | TOTAL |
|---|---|---|---|---|
| Net carrying amount as of September 1, 2022 | Net carrying amount as of September 1, 2022LAND AND BUILDINGS 20 |
Net carrying amount as of September 1, 2022PLANT AND EQUIPMENT 409 |
Net carrying amount as of September 1, 2022CONSTRUCTION IN PROGRESS AND OTHER 81 |
Net carrying amount as of September 1, 2022TOTAL 510 |
| Net carrying amount as of August 31, 2023 | Net carrying amount as of August 31, 2023 LAND AND BUILDINGS 16 |
Net carrying amount as of August 31, 2023 PLANT AND EQUIPMENT 426 |
Net carrying amount as of August 31, 2023 CONSTRUCTION IN PROGRESS AND OTHER 68 |
Net carrying amount as of August 31, 2023 TOTAL 510 |
| Net carrying amount as of August 31, 2024 | Net carrying amount as of August 31, 2024 LAND AND BUILDINGS 18 |
Net carrying amount as of August 31, 2024 PLANT AND EQUIPMENT 449 |
Net carrying amount as of August 31, 2024 CONSTRUCTION IN PROGRESS AND OTHER 85 |
Net carrying amount as of August 31, 2024 TOTAL 552 |
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 acquired 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.
