PC5. Tangible fixed assets
AP ACCOUNTING PRINCIPLES
The Parent Company’s tangible fixed assets are recognized in accordance with the Group’s accounting principles. The Parent Company recognizes standing timber as a tangible fixed asset at historical cost. No systematic depreciation or changes in value in conjunction with felling is carried out in the Parent Company. Collective revaluation of forest assets has occurred. The revaluation amount was placed in a revaluation reserve in equity.
|
Buildings |
Land and land improvements |
Machinery and equipment |
Total |
||||
SEKm |
2015 |
2014 |
2015 |
2014 |
2015 |
2014 |
2015 |
2014 |
Accumulated costs |
166 |
165 |
4,029 |
3,876 |
25 |
23 |
4,220 |
4,064 |
Accumulated amortization |
–106 |
–100 |
–913 |
–853 |
–17 |
–14 |
–1,036 |
–967 |
Accumulated write-ups |
– |
– |
5,006 |
5,011 |
– |
– |
5,006 |
5,011 |
Residual value according to plan |
60 |
65 |
8,122 |
8,034 |
8 |
9 |
8,190 |
8,108 |
|
|
|
|
|
|
|
|
|
Value, January 1 |
65 |
53 |
8,034 |
7,580 |
9 |
11 |
8,108 |
7,644 |
Investments |
1 |
17 |
154 |
527 |
2 |
0 |
157 |
544 |
Sales and disposals |
0 |
0 |
–6 |
–17 |
–1 |
0 |
–7 |
–17 |
Amortization for the period |
–6 |
–5 |
–60 |
–56 |
–2 |
–2 |
–68 |
–63 |
BS Value, December 31 |
60 |
65 |
8,122 |
8,034 |
8 |
9 |
8,190 |
8,108 |
Land includes forest land in the amount of SEK 7,384m (7,340).