298 BMW Group Report 2024 To Our Stakeholders Combined Management Report Group Financial Statements Responsibility Statement and Auditor’s Report Remuneration Report Other Information Notes to the Group Financial Statements NOTES TO THE BALANCE SHEET 20 Analysis of changes in Group tangible, intangible and investment assets 2024 Acquisition and manufacturing cost Depreciation and amortisation Carrying amount in € million 1.1.2024 Translation differences Additions due to changes in consolidated companies Additions Reclassifi- cations Disposals 31.12.2024 1.1.2024 Translation differences Current year Reclassifi- cations Value adjustments1 Disposals 31.12.2024 31.12.2024 31.12.2023 Development costs 23,028 – – 3,525 – 5,085 21,468 10,684 – 2,089 – – 5,085 7,688 13,780 12,344 Goodwill 1,487 42 – – – – 1,529 – – – – – – – 1,529 1,487 Other intangible assets 9,461 315 – 83 – 251 9,608 3,270 128 1,431 – – 132 4,697 4,911 6,191 Intangible assets 33,976 357 – 3,608 – 5,336 32,605 13,954 128 3,520 – – 5,217 12,385 20,220 20,022 Land, titles to land, buildings, including buildings on third party land 21,957 388 – 1,066 1,664 185 24,890 8,709 131 999 – – 150 9,689 15,201 13,248 thereof right-of-use assets from leases 4,449 58 – 497 1 95 4,910 1,659 12 457 – – 78 2,050 2,860 2,790 Plant and machinery 46,425 679 – 2,856 1,828 3,191 48,597 31,496 464 3,723 – 7 – 3,093 32,583 16,014 14,929 thereof right-of-use assets from leases 1,717 4 – 300 167 52 2,136 444 1 395 – – 23 817 1,319 1,273 Other facilities, factory and office equipment 3,519 49 – 506 105 343 3,836 2,248 27 408 7 – 326 2,364 1,472 1,271 thereof right-of-use assets from leases 156 7 – 79 – 33 209 67 2 46 – – 28 87 122 89 Advance payments made and construction in progress 5,818 142 – 4,5452 – 3,597 14 6,894 – – – – – – – 6,8943 5,818 Property, plant and equipment 77,719 1,258 – 8,973 – 3,733 84,217 42,453 622 5,130 – – 3,569 44,636 39,581 35,266 Leased products 52,948 967 – 24,171 – 19,757 58,329 9,830 128 5,978 – – 6,445 9,491 48,838 43,118 Investments accounted for using the equity method 683 3 – 105 – – 2 793 240 – – – – – 240 553 443 Investments in non-consolidated subsidiaries 323 10 – 10 – 4 339 89 3 – – 6 1 97 242 234 Participations 1,152 25 – 31 – 18 1,190 189 – 20 – – 163 – 1 333 857 963 Other investments 1,475 35 – 41 – 22 1,529 278 – 17 – – 169 – 430 1,099 1,197 1 Thereof expense amounting to € 169 million recognised in profit or loss. 2 Including advance payments for right-of-use assets amounting to € 38 million. 3 Including assets under construction amounting to € 5,963 million.