Note 12 Property, plant and equipment

All amounts in SEKm unless otherwise stated

Group	Land and land improvements	Buildings	Machinery and technical installations	Other equipment	Plants under construction and advances	Total
Acquisition costs
Opening balance, January 1, 2015	1,350	9,533	35,121	2,152	4,011	52,167
Acquired during the year	12	137	800	153	1,924	3,026
Acquisition of operations	—	—	3	2	—	5
Transfer of work in progress and advances	104	214	2,296	283	–2,897	—
Sales, scrapping, etc.	–38	–279	–2,045	–92	—	–2,454
Exchange–rate differences	–21	–210	–715	–80	39	–987
Closing balance, December 31, 2015	1,407	9,395	35,460	2,418	3,077	51,757
Acquired during the year	8	96	757	143	1,825	2,829
Acquisition of operations	—	—	—	—	—	—
Transfer of work in progress and advances	6	389	2,592	–42	–2,945	—
Sales, scrapping, etc.	–7	–19	–1,149	–7	–69	–1,251
Exchange-rate differences	4	333	2,507	128	200	3,172
Closing balance, December 31, 2016	1,418	10,194	40,167	2,640	2,088	56,507
Accumulated depreciation
Opening balance, January 1, 2015	198	4,220	26,785	1,593	437	33,233
Depreciation for the year	27	315	2,396	223	—	2,961
Transfer of work in progress and advances	2	–114	–24	116	20	—
Sales, scrapping, etc.	–34	–276	–1,967	64	–169	–2,382
Impairment	—	—	48	1	—	49
Exchange-rate differences	6	–88	–429	–60	17	–554
Closing balance, December 31, 2015	199	4,057	26,809	1,937	305	33,307
Depreciation for the year	40	298	2,466	205	—	3,009
Transfer of work in progress and advances	—	114	–3	–114	3	—
Sales, scrapping, etc.	–25	–3	–1,009	—	—	–1,037
Impairment	—	13	20	—	96	129
Exchange-rate differences	10	222	2,026	104	12	2,374
Closing balance, December 31, 2016	224	4,701	30,309	2,132	416	37,782
Net carrying amount, December 31, 2015	1,208	5,338	8,651	481	2,772	18,450
Net carrying amount, December 31, 2016	1,194	5,493	9,858	508	1,672	18,725

Property, plant, and equipment are stated at historical cost less straight-line accumulated depreciation, adjusted for any impairment charges. Land is not depreciated as it is considered to have an unlimited useful life. All other depreciation is calculated using the straight-line method and is based on the following estimated useful lives:

Buildings and land improvements 10–40 years
Machinery and technical installations 3–15 years
Other equipment 3–10 years

Total impairment in 2016 was SEK 13m (0) on buildings and land, and SEK 20m (49) on machinery and other equipment and SEK 96m (0) on plants under construction. The majority of the impairment relates to the business area Major Appliances Europe, Middle East and Africa.

Parent Company	Land and land improvements	Buildings	Machinery and technical installations	Other equipment	Plants under construction and advances	Total
Acquisition costs
Opening balance, January 1, 2015	4	57	695	393	37	1,186
Acquired during the year	—	—	20	179	13	212
Transfer of work in progress and advances	—	—	11	5	–16	0
Sales, scrapping, discontinued operations etc.	—	—	–4	–178	—	–182
Exchange-rate differences	—	—	–2	–2	—	–4
Closing balance, December 31, 2015	4	57	720	397	34	1,212
Acquired during the year	—	—	3	7	24	34
Transfer of work in progress and advances	—	—	4	5	–9	0
Sales, scrapping, etc.	—	—	—	–19	—	–19
Exchange-rate differences	—	—	2	2	—	4
Closing balance, December 31, 2016	4	57	729	392	49	1,231
Accumulated depreciation
Opening balance, January 1, 2015	4	56	657	323	—	1,040
Depreciation for the year	—	1	36	23	—	60
Sales, scrapping, discontinued operations etc.	—	—	–3	–6	—	–9
Exchange-rate differences	—	—	–1	–1	—	–2
Closing balance, December 31, 2015	4	57	689	339	—	1,089
Depreciation for the year	—	—	35	16	—	51
Sales, scrapping, etc.	—	—	—	–19	—	–19
Exchange-rate differences	—	—	1	1	—	2
Closing balance, December 31, 2016	4	57	725	337	—	1,123
Net carrying amount, December 31, 2015	—	—	31	58	34	123
Net carrying amount, December 31, 2016	—	—	4	55	49	108