75.4. Lessor – operating leases
2022 Annual Report
| PROPERTY, PLANT AND EQUIPMENT UNDER OPERATING LEASES | Land and buildings | Machinery and equipment, including computer hardware | Other, including vehicles | Total |
| 2022 | ||||
| Gross carrying amount at the beginning of the period | 13 | 1 | 1 782 | 1 796 |
| Purchase | – | – | 892 | 892 |
| Scrapping and sale | – | – | (461) | (461) |
| Other | – | – | 41 | 41 |
| Gross carrying amount at the end of the period | 13 | 1 | 2 254 | 2 268 |
| Accumulated amortization as at the beginning of the period | (2) | (1) | (419) | (422) |
| Amortization charge for the period | – | – | (247) | (247) |
| Scrapping and sale | – | – | 181 | 181 |
| Other | – | – | (12) | (12) |
| Accumulated depreciation as at the end of the period | (2) | (1) | (497) | (500) |
| Impairment losses as at the beginning of the period | (2) | – | (1) | (3) |
| Other | (1) | – | – | (1) |
| Impairment losses as at the end of the period | (3) | – | (1) | (4) |
| Carrying amount as at the beginning of the period, net | 9 | – | 1 362 | 1 371 |
| Carrying amount as at the end of the period, net | 8 | – | 1 756 | 1 764 |
| PROPERTY, PLANT AND EQUIPMENT UNDER OPERATING LEASES | Land and buildings | Machinery and equipment, including computer hardware | Other, including vehicles | Total |
| 2021 | ||||
| Gross carrying amount at the beginning of the period | 13 | 2 | 1 545 | 1 560 |
| Purchase | – | – | 687 | 687 |
| Scrapping and sale | – | (1) | (490) | (491) |
| Other | – | – | 40 | 40 |
| Gross carrying amount at the end of the period | 13 | 1 | 1 782 | 1 796 |
| Accumulated amortization as at the beginning of the period | (2) | (1) | (388) | (391) |
| Amortization charge for the period | – | – | (212) | (212) |
| Scrapping and sale | – | – | 190 | 190 |
| Other | – | – | (9) | (9) |
| Accumulated amortization as at the end of the period | (2) | (1) | (419) | (422) |
| Impairment losses as at the beginning of the period | (1) | – | – | (1) |
| Recognized during the period | (1) | – | – | (1) |
| Other | – | – | (1) | (1) |
| Impairment losses as at the end of the period | (2) | – | (1) | (3) |
| Carrying amount as at the beginning of the period, net | 10 | 1 | 1 157 | 1 168 |
| Carrying amount as at the end of the period, net | 9 | – | 1 362 | 1 371 |
| TOTAL FUTURE LEASE PAYMENTS UNDER IRREVOCABLE OPERATING LEASES – LESSOR | 31.12.2022 | 31.12.2021 |
|---|---|---|
| For the period: | ||
| up to 1 year | 344 | 307 |
| from 1 to 2 years | 213 | 194 |
| from 2 to 3 years | 106 | 85 |
| from 3 to 4 years | 34 | 21 |
| from 4 to 5 years | 5 | 4 |
| more than 5 years | – | 1 |
| Total | 702 | 612 |
The average agreement period for operating lease agreements where the Group is a lessor is usually 38 months. The lessee bears service and insurance costs.