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Property, plant and equipment
 12 Months Ended
Dec. 31, 2021
Property, plant and equipment [Abstract]  
Property, plant and equipment
4.
Property, plant and equipment


The following tables show the movements in the net book values of property, plant and equipment for the years ended December 31, 2021 and 2020, respectively:
 
In CHF thousands
  
Furniture
    
IT
equipment
    
Laboratory
equipment
    
Leasehold improvements
    
Total
  
Acquisition cost:
                              
Balance at December 31, 2020
    
214
      
1,497
      
7,958
      
464
      
10,133
  
Acquisitions
    
207
      
257
      
1,315
      
831
      
2,610
  
Disposals
    
—
   
—
      
(77
)
    
—
      
(77
)
Balance at December 31, 2021
    
421
      
1,754
      
9,196
      
1,295
      
12,666
  
                                         
Accumulated depreciation:
                                        
Balance at December 31, 2020
    
(61
)
    
(970
)
    
(4,405
)
    
(281
)
    
(5,717
)
Depreciation expenses
    
(45
)
    
(346
)
    
(1,398
)
    
(108
)
    
(1,897
)
Disposals
    
—
      
—
      
64
      
—
      
64
  
Balance at December 31, 2021
    
(106
)
    
(1,316
)
    
(5,739
)
    
(389
)
    
(7,550
)
                                         
Carrying amount:
                                        
December 31, 2020
    
153
      
527
      
3,553
      
183
      
4,416
  
December 31, 2021
    
315
      
438
      
3,457
      
906
      
5,116
  

In CHF thousands
  
Furniture
    
IT
equipment
    
Laboratory
equipment
    
Leasehold improvements
    
Total
  
Acquisition cost:
                              
Balance at December 31, 2019
    
158
      
1,187
      
6,698
      
402
      
8,445
  
Acquisitions
    
96
      
310
      
1,566
      
62
      
2,034
  
Disposals
    
(40
)
    
—
   
(306
)
    
—
   
(346
)
Balance at December 31, 2020
    
214
      
1,497
      
7,958
      
464
      
10,133
  
                                         
Accumulated depreciation:
                                        
Balance at December 31, 2019
    
(68
)
    
(627
)
    
(3,619
)
    
(214
)
    
(4,528
)
Depreciation expenses
    
(33
)
    
(343
)
    
(1,092
)
    
(67
)
    
(1,535
)
Disposals
    
40
      
—
      
306
      
—
      
346
  
Balance at December 31, 2020
    
(61
)
    
(970
)
    
(4,405
)
    
(281
)
    
(5,717
)
                                         
Carrying amount:
                                        
December 31, 2019
    
90
      
560
      
3,079
      
188
      
3,917
  
December 31, 2020
    
153
      
527
      
3,553
      
183
      
4,416
  



AC Immune continues to enhance its laboratory equipment to support its R&D functions. This effort has continued for the year ended December 31, 2021, with CHF 1.6 million invested in lab equipment, including the expansion of our leased lab space, and IT equipment, representing an increase of 16.6%.


For the years ended December 31, 2021, 2020 and 2019, the Company incurred CHF 1.9 million, CHF 1.5 million and CHF 1.3 million in depreciation expenses, respectively.