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	781,226	73,704	-16,499	0	-10,340	828,091

Development of property, plant and equipment						T099
in EUR thousands	As of Jan 1, 2023	Additions	Deductions	Transfers	Currency effects	As of Dec 31, 2023
Acquisition costs
Land and buildings	119,634	518	-438	12,004	-1,158	130,560
Machinery and tools	456,866	6,960	-4,545	30,525	-6,154	483,652
Other equipment	73,898	2,104	-1,686	4,602	-171	78,747
Assets under construction	35,154	48,146	-22	-47,131	-677	35,470
Right-of-use assets
Land and buildings	85,859	12,146	-7,612		-2,156	88,237
Machinery and tools	337	80	-89		-1	327
Forklifts and warehouse	4,012	1,698	-808			4,902
Office and IT equipment	543	681	-91		-3	1,130
Company cars	4,923	1,371	-1,208		-20	5,066
Accumulated depreciation and impairment
Land and buildings	62,019	4,103	-443	4	-432	65,251
Machinery and tools	312,482	30,900	-3,242	-16	-3,026	337,098
Other equipment	58,419	5,750	-1,626	12	-181	62,374
Assets under construction	175				-7	168
Right-of-use assets
Land and buildings	46,983	9,872	-7,049		-967	48,839
Machinery and tools	306	43	-89			260
Forklifts and warehouse	2,048	1,015	-771		-15	2,277
Office and IT equipment	300	243	-82		-2	459
Company cars	2,653	1,408	-1,042		-8	3,011
Total	485,385	53,334	-14,344	0	-4,638	519,737

(continued) Development of property, plant and equipment

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
Total	727,413	74,480	-29,348	0	8,681	781,226
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		6,196	485,385

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

Total	263,538	252,457

Property, plant and equipment – carrying amounts		T0100
in EUR thousands	Carrying amounts
in EUR thousands	Dec 31, 2023	Dec 31, 2022
Land and buildings	65,309	57,615
Machinery and tools	146,554	144,384
Other equipment	16,373	15,479
Assets under construction	35,302	34,979

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

•Building: 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, 2023, the item ‘Machinery and tools’ included tools valued at EUR 20,847 thousand (Dec 31, 2022: EUR 21,827 thousand).

On December 31, 2023, and 2022, 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.