Notes for P&L
Note 41 Property, plant and equipment
Estimates and judgments
Impairment of property, plant and equipment
Estimated future cash flows, which are based on internal business plans and forecasts, are used to determine value in use. Even if management considers an estimated future cash flows are reasonable, other assumptions regarding cash flows can have a material impact on measurements. No indication that property, plant and equipment is impaired has been identified, and accordingly, no impairment tests have been conducted.
| Machinery and equipment | ||
|---|---|---|
| Accumulated cost, SEK M | 2024 | 2023 |
| Opening balance | 24.3 | 27.5 |
| Sales/retirements | -0.2 | -3.2 |
| Purchasing | 0.0 | 0.0 |
| Closing balance | 24.1 | 24.3 |
| Accumulated depreciation | ||
| Opening balance | -22.5 | -25.1 |
| Reversed depreciation on sales and retirements | 0.2 | 3.2 |
| Depreciation for the year | -0.9 | -0.6 |
| Closing balance | -23.2 | -22.5 |
| Carrying amounts | ||
| At beginning of year | 1.8 | 2.4 |
| At end of year | 0.9 | 1.8 |
| Depreciation is included in the following lines in the statement of comprehensive income | 2024 | 2023 |
| Cost of goods sold | 0.0 | 0.0 |
| Administrative expenses | -0.8 | -0.5 |
| Selling expenses | -0.1 | -0.1 |
| Development costs | 0.0 | 0.0 |
| Total | -0.9 | -0.6 |