Note 12 Property, plant and equipment

Group	Land and land improvements	Buildings	Machinery and technical installations	Other equipment	Plants under construction	Total
Acquisition costs
Opening balance, January 1, 2013	1.200	8.214	29.238	1.945	3.696	44.293
Acquired during the year	33	117	1,154	167	2,064	3,535
Transfer of work in progress and advances	1	178	987	7	–1,173	—
Sales, scrapping, etc.	–25	–187	–657	–104	–85	–1,058
Exchange–rate differences	–27	–95	–598	–55	–57	–832
Closing balance, December 31, 2013	1,182	8,227	30,124	1,960	4,445	45,938
Acquired during the year	12	112	1,027	143	1,712	3,006
Acquisition of operations	—	—	1	—	—	1
Transfer of work in progress and advances	49	794	1,992	–8	–2,827	—
Sales, scrapping, etc.	–6	–293	–1,145	–78	–105	–1,627
Exchange-rate differences	113	693	3,122	135	786	4,849
Closing balance, December 31, 2014	1,350	9,533	35,121	2,152	4,011	52,167
Accumulated depreciation
Opening balance, January 1, 2013	175	3,785	22,151	1,269	220	27,600
Depreciation for the year	6	284	1,927	208	—	2,425
Transfer of work in progress and advances	—	9	3	–12	—	—
Sales, scrapping, etc.	–17	–281	–624	–78	—	–1,000
Impairment	—	55	34	1	1	91
Exchange-rate differences	1	–14	–401	–27	–1	–442
Closing balance, December 31, 2013	165	3,838	23,090	1,361	220	28,674
Depreciation for the year	90	335	2,012	209	—	2,646
Transfer of work in progress and advances	—	–3	9	–5	–1	—
Sales, scrapping, etc.	–90	–352	–875	–66	—	–1,383
Impairment	2	6	–28	—	173	153
Exchange-rate differences	31	396	2,576	95	45	3,143
Closing balance, December 31, 2014	198	4,220	26,785	1,593	437	33,233
Net carrying amount, December 31, 2013	1,017	4,389	7,033	600	4,225	17,264
Net carrying amount, December 31, 2014	1,152	5,313	8,336	559	3,574	18,934

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 impairments in 2014 were SEK 8m (55) on buildings and land, and SEK 145m (36) on machinery and other equipment. The majority of the impairments 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	Total
Acquisition costs
Opening balance, January 1, 2013	4	57	760	331	29	1,181
Acquired during the year	—	—	9	126	11	146
Transfer of work in progress and advances	—	—	16	8	–24	—
Sales, scrapping, discontinued operations etc.	—	—	–43	–13	—	–56
Closing balance, December 31, 2013	4	57	742	452	16	1,271
Acquired during the year	—	—	5	6	24	35
Transfer of work in progress and advances	—	—	7	3	–10	—
Sales, scrapping, etc.	—	—	–59	–68	7	–120
Closing balance, December 31, 2014	4	57	695	393	37	1,186
Accumulated depreciation
Opening balance, January 1, 2013	2	55	606	260	—	923
Depreciation for the year	—	—	35	44	—	79
Sales, scrapping, discontinued operations etc.	—	—	–42	14	—	–28
Closing balance, December 31, 2013	2	55	599	318	—	974
Depreciation for the year	—	—	42	25	—	67
Sales, scrapping, etc.	2	1	16	–20	—	–1
Closing balance, December 31, 2014	4	56	657	323	—	1,040
Net carrying amount, December 31, 2013	2	2	143	134	16	297
Net carrying amount, December 31, 2014	0	1	38	70	37	146