Property, plant and equipment—Property, plant and equipment, including improvements, are stated at cost. Property, plant and equipment with a useful life of more than one year is capitalized at historical cost and depreciated on a straight-line basis over its expected useful life, as follows:
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Network and base station equipment: |
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Network infrastructure |
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5 - 44 years |
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Other |
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1.5 - 21 years |
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Buildings |
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20 - 150 years |
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Leasehold improvements |
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the term of the lease |
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Office equipment |
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3 - 21 years |
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Vehicles |
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2 - 7 years |
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Other |
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2 - 25 years |
The estimated useful lives and depreciation method are reviewed at the end of each reporting period, with the effect of any changes in estimate accounted for on a prospective basis.
The gain or loss arising on the disposal of an item of property, plant and equipment is determined as the difference between any sale proceeds and the carrying amount of the asset and is recognised in the consolidated statement of profit or loss.
Construction in progress and equipment held for installation is not depreciated until the constructed or installed asset is ready for its intended use. Maintenance and repair costs are expensed as incurred, while upgrades and improvements are capitalized.