Property, plant and equipment (Tables)

12 Months Ended

Dec. 31, 2017

Property, plant and equipment [abstract]

Disclosure of detailed information about property, plant and equipment

The typical useful lives of the group’s other property, plant and equipment are as follows:

Land improvements	15 to 25 years
Buildings	20 to 50 years
Refineries	20 to 30 years
Petrochemicals plants	20 to 30 years
Pipelines	10 to 50 years
Service stations	15 years
Office equipment	3 to 7 years
Fixtures and fittings	5 to 15 years

															$ million
	Land and land improvements		Buildings		Oil and gas propertiesa		Plant, machinery and equipment		Fittings, fixtures and office equipment		Transportation		Oil depots, storage tanks and service stations		Total
Cost
At 1 January 2017	3,066		2,235		215,564		43,725		2,670		14,000		7,623		288,883
Exchange adjustments	264		42		—		1,251		91		28		772		2,448
Additions	264		94		12,366		1,890		240		347		575		15,776
Acquisitions	—		—		—		41		—		228		1		270
Transfers	—		—		451		—		—		—		—		451
Deletions	(120	)	(798	)	(2,327	)	(245	)	(148	)	(3,829	)	(223	)	(7,690	)
At 31 December 2017	3,474		1,573		226,054		46,662		2,853		10,774		8,748		300,138
Depreciation
At 1 January 2017	584		1,062		122,428		18,686		2,022		9,823		4,521		159,126
Exchange adjustments	33		27		—		647		67		19		466		1,259
Charge for the year	90		94		12,385		1,764		185		381		350		15,249
Impairment losses	3		35		624		35		—		479		17		1,193
Impairment reversals	—		—		(135	)	—		—		(72	)	—		(207	)
Deletions	(27	)	(400	)	(1,976	)	(136	)	(138	)	(3,107	)	(169	)	(5,953	)
At 31 December 2017	683		818		133,326		20,996		2,136		7,523		5,185		170,667
Net book amount at 31  December 2017	2,791		755		92,728		25,666		717		3,251		3,563		129,471
Cost
At 1 January 2016	3,194		2,877		215,566		45,744		2,866		14,038		8,418		292,703
Exchange adjustments	(119	)	(37	)	—		(342	)	(127	)	(9	)	(375	)	(1,009	)
Additions	106		24		12,036		1,699		192		156		568		14,781
Acquisitions	46		—		—		793		—		—		—		839
Remeasurementsb	—		—		—		(1,505	)	—		—		—		(1,505	)
Transfers	—		—		1,629		—		—		—		—		1,629
Deletions	(161	)	(629	)	(13,667	)	(2,664	)	(261	)	(185	)	(988	)	(18,555	)
At 31 December 2016	3,066		2,235		215,564		43,725		2,670		14,000		7,623		288,883
Depreciation
At 1 January 2016	642		1,157		123,831		20,652		2,084		9,439		5,140		162,945
Exchange adjustments	(9	)	(44	)	—		(264	)	(96	)	(6	)	(218	)	(637	)
Charge for the year	40		166		11,213		1,740		214		397		384		14,154
Remeasurementsb	—		—		—		(1,319	)	—		—		—		(1,319	)
Impairment losses	9		123		518		11		79		256		4		1,000
Impairment reversals	(2	)	—		(2,923	)	(12	)	—		(101	)	(4	)	(3,042	)
Transfers	—		—		5		—		—		—		—		5
Deletions	(96	)	(340	)	(10,216	)	(2,122	)	(259	)	(162	)	(785	)	(13,980	)
At 31 December 2016	584		1,062		122,428		18,686		2,022		9,823		4,521		159,126
Net book amount at 31  December 2016	2,482		1,173		93,136		25,039		648		4,177		3,102		129,757
Assets held under finance leases at net book amount included above
At 31 December 2017	—		2		16		238		—		233		7		496
At 31 December 2016	—		2		21		266		—		241		—		530
Assets under construction included above
At 31 December 2017															23,789
At 31 December 2016															29,177

^a For information on significant estimates and judgements made in relation to the estimation of oil and natural reserves see Property, plant and equipment within Note 1.

^b Relates to the remeasurement to fair value of previously held interests in certain assets as a result of the dissolution on 31 December 2016 of the group’s German refining joint operation with Rosneft.