13 Property, plant and equipment

	2022
millions of CHF	Land and buildings	Machinery and technical equipment	Other non-current assets	Assets under construction	Total
Acquisition cost
Balance as of January 1	68.9	218.6	17.1	22.6	327.1
Acquired through business combination	–	0.9	–	–	0.9
Deconsolidation of medmix Poland	–0.3	–22.9	–0.4	–1.8	–25.3
Additions	0.3	7.3	1.3	27.5	36.4
Disposals	–1.0	–7.1	–1.2	–	–9.3
Reclassifications	2.3	12.9	1.5	–16.8	–
Currency translation differences	–2.2	–6.2	–0.6	–0.5	–9.5
Balance as of December 31	68.0	203.6	17.7	31.0	320.3

Accumulated depreciation
Balance as of January 1	24.6	131.4	7.1	0.6	163.7
Deconsolidation of medmix Poland	–0.1	–12.2	1.9	–	–10.4
Additions	3.0	15.7	1.6	–	20.3
Disposals	–0.5	–6.0	–1.0	–0.6	–8.0
Impairments	–	1.5	0.0	–	1.5
Currency translation differences	–0.3	–3.8	–0.2	–	–4.4
Balance as of December 31	26.7	126.6	9.3	–	162.7

Net book value
As of January 1	44.2	87.1	9.9	22.0	163.3
As of December 31	41.3	76.9	8.4	31.0	157.6

	2021
millions of CHF	Land and buildings	Machinery and technical equipment	Other non-current assets	Assets under construction	Total
Acquisition cost
Balance as of January 1	44.9	204.0	16.3	45.7	310.8
Acquired through business combination	–	–	–	–	–
Additions	2.8	8.6	1.2	17.2	29.8
Disposals	–0.2	–4.5	–2.0	–	–6.6
Reclassifications	22.6	12.6	1.8	–37.0	–
Currency translation differences	–1.2	–2.2	–0.3	–3.3	–6.9
Balance as of December 31	68.9	218.6	17.1	22.6	327.1

Accumulated depreciation
Balance as of January 1	23.5	118.8	7.5	–	149.8
Additions	2.7	17.4	1.5	–	21.6
Disposals	–0.2	–4.4	–1.9	–	–6.5
Impairments	–	0.2	–	0.6	0.8
Currency translation differences	–1.4	–0.6	–0.0	–	–1.9
Balance as of December 31	24.6	131.4	7.1	0.6	163.7

Net book value
As of January 1	21.4	85.2	8.8	45.7	161.0
As of December 31	44.2	87.1	9.9	22.0	163.3

The group performed impairment tests on production machines and facilities, resulting in impairments of CHF 1.5 million as of December 31, 2022 (December 31, 2021: CHF 0.8 million), all of which were charged to other operating expenses.

In 2022, the group sold property, plant and equipment with a net book value of CHF 1.3 million for CHF 1.3 million, resulting in a net gain of CHF 0.0 million (2021: property, plant and equipment with a net book value of CHF 0.1 million sold for CHF 0.2 million, resulting in a net gain of CHF 0.1 million).