19. Property, plant and equipment

The acquisition and manufacturing costs as well as accumulated depreciation of property, plant and equipment consist of the following:

DEVELOPMENT OF PROPERTY, PLANT AND EQUIPMENT
in EUR thousands	As of Jan 1, 2021	Additions	Deductions	Tranfers	Currency effects	As of Dec 31, 2021
Acquisition costs
Land and buildings	117,073	7,141	-642	-5,243	3,194	121,523
Machinery and tools	384,493	18,348	-8,304	15,405	15,442	425,384
Other equipment	72,174	4,211	-8,426	1,583	1,293	70,835
Assets under construction	34,970	13,691	-278	-19,764	1,519	30,138
Right of Use Assets
Land and buildings	68,425	4,679	-7,209		4,478	70,373
Machinery and tools	386	0			-5	381
Forklifts and warehouse	2,957	1,041	-800		69	3,267
Office and IT equipment	389	442	-142		23	712
Company cars	3,994	2,019	-1,252		39	4,800
Total	684,861	51,572	-27,053	-8,019	26,052	727,413
Depreciation and impairment
Land and buildings	59,411	3,630	-512	-1,976	1,128	61,681
Machinery and tools	255,744	27,987	-7,299	25	8,409	284,866
Other equipment	59,295	4,602	-8,078	-25	854	56,648
Assets under construction	92	0	0		9	101
Right of Use Assets
Land and buildings	35,903	7,875	-4,681		2,457	41,554
Machinery and tools	178	91	0		-1	268
Forklifts and warehouse	1,872	798	-792		37	1,915
Office and IT equipment	270	168	-134		16	320
Company cars	2,091	1,440	-1,182		26	2,375
Total	414,856	46,591	-22,678	-1,976	12,935	449,728

DEVELOPMENT OF PROPERTY, PLANT AND EQUIPMENT
in EUR thousands	As of Jan 1, 2020	Additions	Deductions	Tranfers	Currency effects	As of Dec 31, 2020
Acquisition costs
Land and buildings	117,955	1,050	-841	1,804	-2,895	117,073
Machinery and tools	380,542	7,649	-10,641	22,066	-15,123	384,493
Other equipment	71,884	1,944	-1,368	1,443	-1,729	72,174
Assets under construction	38,302	24,845	-6	-25,313	-2,858	34,970
Right of Use Assets
Land and buildings	69,860	8,258	-4,562		-5,131	68,425
Machinery and tools	339	48	0		-1	386
Forklifts and warehouse	3,069	321	-364		-69	2,957
Office and IT equipment	520	8	-115		-24	389
Company cars	4,424	1,211	-1,569		-72	3,994
Total	686,895	45,334	-19,466	0	-27,902	684,861
Depreciation and impairment
Land and buildings	57,373	3,741	-805		-898	59,411
Machinery and tools	244,728	29,069	-9,658		-8,395	255,744
Other equipment	56,633	4,918	-1,186		-1,070	59,295
Assets under construction	19	76	0		-3	92
Right of Use Assets
Land and buildings	33,026	8,188	-2,797		-2,514	35,903
Machinery and tools	92	86	0		0	178
Forklifts and warehouse	1,640	629	-353		-44	1,872
Office and IT equipment	287	110	-114		-13	270
Company cars	2,254	1,357	-1,485		-35	2,091
Total	396,052	48,174	-16,398	0	-12,972	414,856

The carrying amounts for property, plant and equipment as of December 31, 2021, and 2020, were as follows:

PROPERTY, PLANT AND EQUIPMENT - CARRYING AMOUNTS
	Carrying amounts
in EUR thousands	Dec., 31 2021	Dec., 31 2020
Land and buildings	59,842	57,662
Machinery and tools	140,518	128,749
Other equipment	14,187	12,879
Assets under construction	30,037	34,878
Total	244,584	234,168

On December 31, 2021, the item ‘Machinery and tools’ included tools valued at EUR 24,094 thousand (Dec 31, 2020: EUR 25,861 thousand).

No material impairment and no material write-ups were recognized on property, plant and equipment in 2021 and 2020.

The transfers in fiscal year 2021 are related to the land and buildings held for sale. Note 29 ‘Non-current assets held for sale’

On December 31, 2021, and 2020, property, plant and equipment were unsecured.

These contents are part of the Non-financial Group Report and were subject to a separate limited assurance examination.