22. Property, plant and equipment

Freehold
properties
US$m
Leasehold
improvements
US$m
Plant and
equipment
US$m
Right-of-use assetsTotal
US$m
Land and
buildings
US$m
Motor
vehicles
US$m
Plant and
equipment
US$m
Cost
At 1 April 2021136 154 628 195 20 41 1,174
Differences on exchange(1)1 (1)1
Additions through business combinations (note 41)1 2 1 4
Other additions2 61 27 8 4 102
Disposal of business(1)(1)
Other disposals(36)(1)(28)(18)(5)(7)(95)
Transfer in respect of assets held-for-sale (note 42)(21)(8)(29)
At 31 March 202278 156 653 205 23 40 1,155
Accumulated depreciation and impairment
At 1 April 202148 78 495 62 8 14 705
Differences on exchange(1)1 (3)(1)1 (3)
Charge for the year2 5 63 39 6 11 126
Other disposals(18)(1)(27)(14)(4)(7)(71)
Transfer in respect of assets held-for-sale (note 42)(11)(6)(17)
At 31 March 202220 83 522 86 10 19 740
Net book amount at 31 March 202258 73 131 119 13 21 415

Freehold
properties
US$m
Leasehold
improvements
US$m
Plant and
equipment
US$m
Right-of-use assetsTotal
US$m
Land and
buildings
US$m
Motor
vehicles
US$m
Plant and
equipment
US$m
Cost
At 1 April 2020127 154 589 197 15 29 1,111
Differences on exchange10 23 4 1 38
Additions through business combinations2 3 5
Other additions4 44 26 8 23 105
Disposals(1)(4)(30)(35)(4)(11)(85)
At 31 March 2021136 154 628 195 20 41 1,174
Accumulated depreciation and impairment
At 1 April 202042 77 438 36 5 11 609
Differences on exchange3 17 2 22
Charge for the year3 5 64 40 6 9 127
Impairment charge3 1 4
Disposals(4)(27)(17)(3)(6)(57)
At 31 March 202148 78 495 62 8 14 705
Net book amount at 1 April 202085 77 151 161 10 18 502
Net book amount at 31 March 202188 76 133 133 12 27 469

The disposal of right-of-use assets in the year is largely as a result of early termination and restructuring of leases. The disposal of right-of-use assets in the year ended 31 March 2021 primarily related to sublease arrangements, leading to the derecognition of right-of-use assets and the recognition of sublease receivables in North America.

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