19. Property, plant and equipment

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

Total	727,413	74,480	-29,348	0	8,681	781,226

Development of property, plant and equipment						T095
in EUR thousands	As of Jan 1, 2022	Additions	Deductions	Transfers	Currency effects	As of Dec 31, 2022
Acquisition costs
Land and buildings	121,523	661	-5,789	2,711	528	119,634
Machinery and tools	425,384	7,354	-7,398	26,245	5,281	456,866
Other equipment	70,835	2,343	-4,272	4,533	459	73,898
Assets under construction	30,138	39,436	-1,422	-33,489	491	35,154
Right-of-use assets
Land and buildings	70,373	21,602	-8,057		1,941	85,859
Machinery and tools	381	6	-50			337
Forklifts and warehouse	3,267	1,605	-849		-11	4,012
Office and IT equipment	712	48	-232		15	543
Company cars	4,800	1,425	-1,279		-23	4,923
Accumulated depreciation and impairment
Land and buildings	61,681	4,205	-4,097		230	62,019
Machinery and tools	284,866	30,077	-6,930		4,469	312,482
Other equipment	56,648	5,577	-4,085		279	58,419
Assets under construction	101	79	-4		-1	175
Right-of-use assets
Land and buildings	41,554	8,979	-4,771		1,221	46,983
Machinery and tools	268	89	-50		-1	306
Forklifts and warehouse	1,915	920	-782		-5	2,048
Office and IT equipment	320	199	-232		13	300
Company cars	2,375	1,502	-1,215		-9	2,653
Total	449,728	51,627	-22,166	0	6,196	485,385

Development of property, plant and equipment (continued)

in EUR thousands	As of Jan 1, 2021	Additions	Deductions	Transfers	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
Accumulated 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

The carrying amounts of property, plant and equipment excluding rights of use are as follows:

Total	252,457	244,584

Property, plant and equipment – carrying amounts		T096
in EUR thousands	Carrying amounts
in EUR thousands	Dec 31, 2022	Dec 31, 2021
Land and buildings	57,615	59,842
Machinery and tools	144,384	140,518
Other equipment	15,479	14,187
Assets under construction	34,979	30,037

The estimated useful lives for property, plant and equipment (excluding rights of use under IFRS 16) are as follows:

•Buildings: 8 to 40 years

•Machinery and technical equipment: 3 to 18 years

•Tools: 3 to 10 years

•Other equipment: 2 to 20 years

On December 31, 2022, the item ‘Machinery and tools’ included tools valued at EUR 21,827 thousand (Dec 31, 2021: EUR 24,094 thousand).

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, 2022, and 2021, 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.