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, 2014	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
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
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
Accumulated depreciation
Opening balance, January 1, 2014	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
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	33,306
Net carrying amount, December 31, 2014	1,152	5,313	8,336	559	3,574	18,934
Net carrying amount, December 31, 2015	1,208	5,338	8,651	481	2,772	18,450

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 2015 were SEK 0m (8) on buildings and land, and SEK 49m (145) on machinery and other equipment. The majority of the impairments relates to the business area Major Appliances North America.

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, 2014	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, discontinued operations etc.	—	—	–59	–68	7	–120
Closing balance, December 31, 2014	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	—
Sales, scrapping, etc.	—	—	–4	–178	—	–182
Exchange-rate differences	—	—	–2	–2	—	–4
Closing balance, December 31, 2015	4	57	720	397	34	1,212
Accumulated depreciation
Opening balance, January 1, 2014	2	55	599	318	—	974
Depreciation for the year	—	—	42	25	—	67
Sales, scrapping, discontinued operations etc.	2	1	16	–20	—	–1
Closing balance, December 31, 2014	4	56	657	323	—	1,040
Depreciation for the year	—	1	36	23	—	60
Sales, scrapping, etc.	—	—	–3	–6	—	–9
Exchange-rate differences	—	—	–1	–1	—	–2
Closing balance, December 31, 2015	4	57	689	339	—	1,089
Net carrying amount, December 31, 2014	—	1	38	70	37	146
Net carrying amount, December 31, 2015	—	—	31	58	34	123