Income Statement Disclosures


Breakdown of Depreciation, Amortisation and Impairments
in million €20182017
Depreciation, amortisation and impairments1,211.31,079.5
Depreciation of property, plant and equipment1,113.51,002.4
Amortisation of intangible assets97.075.7
Depreciation of investment properties0.81.4
Impairments of property. plant and equipment38.331.5
Goodwill impairments10.40.0
Impairments of intangible assets10.00.0
Impairments of investment properties2.70.3

Impairments of property, plant and equipment were recognised in respect of real estate, leasehold improvements in buildings, technical equipment and machinery as well as operating and office equipment.

The goodwill impairment relates to the PENNY Italy CGU (see note 21 "Intangible Assets").

The impairments of intangible assets related primarily to concessions.

The properties' value in use was determined based on property-based cash flow budgets and country-specific capital charges. Market-price-based processes and capital market valuation techniques were used to determine the fair values less costs to sell. The measurement included appraisals, knowledge from sale negotiations and other market assessments. As far as possible, the fair values were derived from prices directly or indirectly observed in the market. In all other cases, the fair values were determined on the basis of inputs that were not based on data observable in the market.