Notes to the consolidated financial statements - analysis of items in the primary statements

12. Property, plant and equipment

  Land and
buildings
£m
Plant
and
machinery
£m
Assets
in the
course of
construction
£m
Motor
vehicles
and office
equipment
£m
Total
£m
Cost at 1 April 2008 1,152 30,584 2,626 843 35,205
Exchange adjustments 280 3,903 107 2 4,292
Additions 43 2,026 1,005 90 3,164
Disposals (20) (204) (12) (31) (267)
Reclassifications 49 1,207 (1,241) (15)
Cost at 31 March 2009 1,504 37,516 2,485 889 42,394
Exchange adjustments (54) (765) (19) (2) (840)
Additions 43 893 2,108 104 3,148
Disposals (12) (288) (2) (48) (350)
Reclassifications (i) 91 1,874 (2,031) 83 17
Cost at 31 March 2010 1,572 39,230 2,541 1,026 44,369
Depreciation at 1 April 2008 (202) (10,179) (493) (10,874)
Exchange adjustments (18) (1,050) (3) (1,071)
Depreciation charge for the year (ii) (36) (958) (83) (1,077)
Impairment charge for the year (iii) (29) (29)
Disposals 19 157 26 202
Reclassifications (5) (25) 30
Depreciation at 31 March 2009 (242) (12,084) (523) (12,849)
Exchange adjustments 4 206 2 212
Depreciation charge for the year (ii) (30) (1,027) (91) (1,148)
Impairment charge for the year (iii) (3) (23) (2) (1) (29)
Disposals 10 261 44 315
Reclassifications (i) (22) 43 (36) (15)
Depreciation at 31 March 2010 (283) (12,624) (2) (605) (13,514)
Net book value at 31 March 2010 1,289 26,606 2,539 421 30,855
Net book value at 31 March 2009 1,262 25,432 2,485 366 29,545
(i)
Primarily represents reclassifications between categories, other intangible assets and trade and other receivables.
(ii)
Includes amounts in respect of capitalised depreciation of £17m (2009: £19m).
(iii)
Relates to write-down of property, plant and equipment items in the liquefied natural gas (LNG) storage facilities.

The net book value of land and buildings comprised:

  2010
£m
2009
£m
Freehold 1,208 1,191
Long leasehold (over 50 years) 5 5
Short leasehold (under 50 years) 76 66
  1,289 1,262

The cost of property, plant and equipment at 31 March 2010 included £903m (2009: £822m) relating to interest capitalised.

Included within trade and other payables and other non-current liabilities at 31 March 2010 are contributions to the cost of property, plant and equipment amounting to £39m (2009: £37m) and £1,478m (2009: £1,449m) respectively.

The carrying value of property, plant and equipment held under finance leases at 31 March 2010 was £202m (2009: £240m). Additions during the year included £13m (2009: £19m) of property, plant and equipment held under finance leases.

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