299 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 Analysis of changes in Group tangible, intangible and investment assets 2023 Acquisition and manufacturing cost Depreciation and amortisation Carrying amount in € million 1.1.2023 Translation differences Additions due to changes in consolidated companies Additions Reclassifi- cations Disposals 31.12.2023 1.1.2023 Translation differences Current year Reclassifi- cations Value adjustments1 Disposals 31.12.2023 31.12.2023 31.12.2022 Development costs 21,576 – – 2,604 – 1,152 23,028 9,449 – 2,387 – – 1,152 10,684 12,344 12,127 Goodwill 1,562 – 75 – – – – 1,487 – – – – – – – 1,487 1,562 Other intangible assets 10,067 – 534 – 162 – 234 9,461 1,980 – 104 1,470 – – 76 3,270 6,191 8,087 Intangible assets 33,205 – 609 – 2,766 – 1,386 33,976 11,429 – 104 3,857 – – 1,228 13,954 20,022 21,776 Land, titles to land, buildings, including buildings on third party land 21,442 – 413 112 998 356 538 21,957 8,147 – 74 996 – 1 – 359 8,709 13,248 13,295 thereof right-of-use assets from leases 4,541 – 114 – 444 – 422 4,449 1,512 – 27 473 – – 299 1,659 2,790 3,029 Plant and machinery 44,928 – 471 – 3,221 1,520 2,773 46,425 30,738 – 222 3,726 – 14 – 2,732 31,496 14,929 14,190 thereof right-of-use assets from leases 979 – 3 – 701 43 3 1,717 141 – 303 – – – 444 1,273 838 Other facilities, factory and office equipment 3,524 – 54 1 405 91 448 3,519 2,295 – 27 395 15 – 430 2,248 1,271 1,229 thereof right-of-use assets from leases 154 – 4 – 49 – 43 156 63 – 1 47 – – 42 67 89 91 Advance payments made and construction in progress 3,412 – 81 405 4,0502 – 1,967 1 5,818 – – – – – – – 5,8183 3,412 Property, plant and equipment 73,306 – 1,019 518 8,674 – 3,760 77,719 41,180 – 323 5,117 – – 3,521 42,453 35,266 32,126 Leased products 52,893 – 534 – 18,927 – 18,338 52,948 10,073 – 86 5,591 – – 5,748 9,830 43,118 42,820 Investments accounted for using the equity method 660 – – 168 – 145 683 240 – – – – – 240 443 420 Investments in non-consolidated subsidiaries 381 – 6 – 6 – 58 323 90 – 1 – – – – 89 234 291 Participations 1,102 – 16 – 101 – 35 1,152 42 13 – – 115 – 19 189 963 1,060 Other investments 1,483 – 22 – 107 – 93 1,475 132 12 – – 115 – 19 278 1,197 1,351 1 Thereof expense amounting to € 115 million recognised in profit or loss. 2 Including advance payments for right-of-use assets amounting to € 79 million. 3 Including assets under construction amounting to € 4,565 million.