XML 325 R57.htm IDEA: XBRL DOCUMENT v3.20.1
Property, plant and equipment (Tables)
 12 Months Ended
Dec. 31, 2019
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

Transportationb

Oil depots, storage tanks and service stations

Total

Cost - owned property, plant and equipment (PP&E)
 
 
 
 
 
 
 
 
 
At 1 January 2019
 
3,562

1,502

232,684

45,721

2,747

10,183

8,866

305,265

Exchange adjustments
 
(22
)
5

—

(158
)
15

(3
)
(69
)
(232
)
Additions
 
88

93

13,237

2,433

172

274

644

16,941

Acquisitions
 
51

—

—

—

—

—

8

59

Transfers from intangible assets
 
—

—

1,885

—

—

—

—

1,885

Reclassified as assets held for sale
 
(26
)
—

(22,602
)
—

(76
)
(6,708
)
—

(29,412
)
Deletions
 
(44
)
(178
)
(10,852
)
(1,272
)
(326
)
(272
)
(755
)
(13,699
)
At 31 December 2019
 
3,609

1,422

214,352

46,724

2,532

3,474

8,694

280,807

Depreciation - owned PP&E
 
 
 
 
 
 
 
 
 
At 1 January 2019
 
626

697

133,687

20,512

2,041

7,819

5,146

170,528

Exchange adjustments
 
(4
)
5

—

(63
)
12

(3
)
(45
)
(98
)
Charge for the year
 
44

59

13,012

1,705

168

173

420

15,581

Impairment losses
 
1

1

5,871

64

1

404

4

6,346

Impairment reversals
 
—

—

(129
)
—

—

(2
)
—

(131
)
Reclassified as assets held for sale
 
—

—

(17,764
)
—

(69
)
(5,478
)
—

(23,311
)
Deletions
 
(86
)
(65
)
(9,911
)
(691
)
(147
)
(169
)
(660
)
(11,729
)
At 31 December 2019
 
581

697

124,766

21,527

2,006

2,744

4,865

157,186

Owned PP&E - net book amount at 31 December 2019
 
3,028

725

89,586

25,197

526

730

3,829

123,621

Right-of-use assets - net book amount at 31 December 2019c
 
—

1,196

128

1,241

16

3,385

3,055

9,021

Total PP&E - net book amount at 31 December 2019
 
3,028

1,921

89,714

26,438

542

4,115

6,884

132,642

Cost
 
 
 
 
 
 
 
 
 
At 1 January 2018
 
3,474

1,573

226,054

46,662

2,853

10,774

8,748

300,138

Exchange adjustments
 
(168
)
(58
)
—

(892
)
(73
)
(43
)
(501
)
(1,735
)
Additions
 
233

40

9,712

2,323

204

(112
)
736

13,136

Acquisitions
 
163

4

10,882

9

1

2

36

11,097

Remeasurementsb
 
—

—

17

—

—

—

—

17

Transfers from intangible assets
 
—

—

901

—

—

—

—

901

Deletions
 
(140
)
(45
)
(14,699
)
(1,810
)
(238
)
(128
)
(146
)
(17,206
)
At 31 December 2018
 
3,562

1,514

232,867

46,292

2,747

10,493

8,873

306,348

Depreciation
 
 
 
 
 
 
 
 
 
At 1 January 2018
 
683

818

133,326

20,996

2,136

7,523

5,185

170,667

Exchange adjustments
 
(25
)
(24
)
—

(460
)
(52
)
(27
)
(279
)
(867
)
Charge for the year
 
92

52

12,342

1,820

189

252

384

15,131

Impairment losses
 
2

—

86

253

—

178

2

521

Impairment reversals
 
—

—

(564
)
(1
)
—

(17
)
—

(582
)
Deletions
 
(126
)
(139
)
(11,333
)
(1,733
)
(232
)
(75
)
(145
)
(13,783
)
At 31 December 2018
 
626

707

133,857

20,875

2,041

7,834

5,147

171,087

Net book amount at 31 December 2018
 
2,936

807

99,010

25,417

706

2,659

3,726

135,261

 
 
 
 
 
 
 
 
 
 
Assets held under finance leases at net book amount included aboved
 
 
 
 
 
 
 
 
 
At 31 December 2018
 
—

2

12

207

—

295

6

522

Assets under construction included above
 
 
 
 
 
 
 
 
 
At 31 December 2019
 
 
 
 
 
 
 
 
23,897

At 31 December 2018
 
 
 
 
 
 
 
 
22,522

Depreciation charge for the year on right-of-use assets
 
 
 
 
 
 
 
 
 
2019
 

220

31

671

9

784

526

2,241

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 
Includes adjustments to decommissioning provisions; see Note 1 for further information.
c $653 million of drilling rig right-of-use assets and $2,929 million of shipping vessel right-of-use assets are included in Plant, machinery and equipment and Transportation respectively.
d Leases previously classified as finance leases are included within right-of-use assets following the implementation of IFRS 16 ‘Leases’; see Note 1 for further information. The reconciliation of owned property, plant and equipment for 2019 does not include right-of-use assets and, therefore, the cost and depreciation at 1 January 2019 is not equal to the cost and depreciation of total property, plant and equipment at 31 December 2018. The relevant amounts excluded are cost of $1,083 million and depreciation of $559 million relating to leases previously classified as finance leases.