Notes to the Consolidated Financial Statements Notes to the Consolidated Financial Statements in CHF million Land and Plant and Other Assets TToottaall (9) Leases buildings machinery operating under con- assets struction (9.1) Right of use assets in CHF million Buildings Vehicles Others TToottaall Cost 2019 Opening balance at January 1, 2019 885511..00 882255..44 557755..88 7744..33 22,,332266..55 Costs 2020 Change in scope of consolidation – – 0.3 – 0.3 Opening balance at January 1, 2020 333399..66 221122..33 77..88 555599..77 Additions 17.5 26.0 79.9 85.9 209.3 Additions 93.8 75.7 2.3 171.8 Disposals (29.3) (84.0) (41.6) – (154.9) Disposals (28.6) (37.4) (2.6) (68.6) Other transfers 11.9 13.4 8.8 (34.1) – Currency translation adjustment (21.1) (12.9) (0.3) (34.3) Currency translation adjustment (14.2) (16.3) (12.6) (2.2) (45.3) Closing balance at December 31, 2020 338833..77 223377..77 77..22 662288..66 Closing balance at December 31, 2019 883366..99 776644..55 661100..66 112233..99 22,,333355..99 Accumulated depreciation 2020 Accumulated depreciation 2019 Opening balance at January 1, 2020 ((6611..22)) ((6611..11)) ((22..22)) ((112244..55)) Opening balance at January 1, 2019 ((336633..33)) ((667700..99)) ((339988..33)) –– ((11,,443322..55)) Additions (66.1) (72.0) (2.3) (140.4) Change in scope of consolidation – – (0.1) – (0.1) Disposals 20.2 28.6 2.0 50.8 Additions (22.8) (36.8) (57.8) – (117.4) Currency translation adjustment 4.7 3.9 0.1 8.7 Disposals 16.6 83.8 38.3 – 138.7 Closing balance at December 31, 2020 ((110022..44)) ((110000..66)) ((22..44)) ((220055..44)) Other transfers – (0.7) 0.7 – – Currency translation adjustment 6.6 12.8 8.6 – 28.0 Net book values at December 31, 2020 228811..33 113377..11 44..88 442233..22 Closing balance at December 31, 2019 ((336622..99)) ((661111..88)) ((440088..66)) –– ((11,,338833..33)) in CHF million Buildings Vehicles Others TToottaall Net book values at December 31, 2019 447744..00 115522..77 220022..00 112233..99 995522..66 Costs 2019 Other operating assets consist mainly of office equipment, testing instruments, leasehold improvements and vehicles. Opening balance at January 1, 2019 223399..99 113377..33 55..00 338822..22 Additions 125.1 101.8 3.1 230.0 Capital expenditure, shown as additions to cost, relates primarily to manufacturing facilities enhancements and extensions of sales Disposals (16.4) (22.4) (0.2) (39.0) organizations. Additions to accumulated depreciation are included in ‘depreciation and amortization’. Other transfers (1.7) – – (1.7) Depreciation (notes (8) and (9)) and amortization (note (7)) comprise depreciation, amortization and impairment losses on intangible Currency translation adjustment (7.3) (4.4) (0.1) (11.8) assets, property, plant and equipment as well as right of use assets. Closing balance at December 31, 2019 333399..66 221122..33 77..88 555599..77 Accumulated depreciation 2019 Opening balance at January 1, 2019 –– –– –– –– Additions (66.3) (74.9) (2.4) (143.6) Disposals 3.8 12.5 0.1 16.4 Currency translation adjustment 1.3 1.3 0.1 2.7 Closing balance at December 31, 2019 ((6611..22)) ((6611..11)) ((22..22)) ((112244..55)) Net book values at December 31, 2019 227788..44 115511..22 55..66 443355..22 (9.2) Lease liabilities in CHF million 22002200 2019 < 1 year 113.4 116.1 1 to < 2 years 93.2 90.1 2 to < 5 years 143.7 154.5 >= 5 years 93.9 87.9 Total lease liabilities 444444..22 444488..66 2020 Financial Report | 40 2020 Financial Report | 41