22. Property, plant and equipment
Freehold properties US$m | Leasehold improvements US$m | Plant and equipment US$m | Right-of-use assets | Total US$m | |||
Land and buildings US$m | Motor vehicles US$m | Plant and equipment US$m | |||||
Cost | |||||||
At 1 April 2021 | 136 | 154 | 628 | 195 | 20 | 41 | 1,174 |
Differences on exchange | (1) | 1 | (1) | — | — | 1 | — |
Additions through business combinations (note 41) | — | — | 1 | 2 | — | 1 | 4 |
Other additions | — | 2 | 61 | 27 | 8 | 4 | 102 |
Disposal of business | — | — | — | (1) | — | — | (1) |
Other disposals | (36) | (1) | (28) | (18) | (5) | (7) | (95) |
Transfer in respect of assets held-for-sale (note 42) | (21) | — | (8) | — | — | — | (29) |
At 31 March 2022 | 78 | 156 | 653 | 205 | 23 | 40 | 1,155 |
Accumulated depreciation and impairment | |||||||
At 1 April 2021 | 48 | 78 | 495 | 62 | 8 | 14 | 705 |
Differences on exchange | (1) | 1 | (3) | (1) | — | 1 | (3) |
Charge for the year | 2 | 5 | 63 | 39 | 6 | 11 | 126 |
Other disposals | (18) | (1) | (27) | (14) | (4) | (7) | (71) |
Transfer in respect of assets held-for-sale (note 42) | (11) | — | (6) | — | — | — | (17) |
At 31 March 2022 | 20 | 83 | 522 | 86 | 10 | 19 | 740 |
Net book amount at 31 March 2022 | 58 | 73 | 131 | 119 | 13 | 21 | 415 |
Freehold properties US$m | Leasehold improvements US$m | Plant and equipment US$m | Right-of-use assets | Total US$m | |||
Land and buildings US$m | Motor vehicles US$m | Plant and equipment US$m | |||||
Cost | |||||||
At 1 April 2020 | 127 | 154 | 589 | 197 | 15 | 29 | 1,111 |
Differences on exchange | 10 | — | 23 | 4 | 1 | — | 38 |
Additions through business combinations | — | — | 2 | 3 | — | — | 5 |
Other additions | — | 4 | 44 | 26 | 8 | 23 | 105 |
Disposals | (1) | (4) | (30) | (35) | (4) | (11) | (85) |
At 31 March 2021 | 136 | 154 | 628 | 195 | 20 | 41 | 1,174 |
Accumulated depreciation and impairment | |||||||
At 1 April 2020 | 42 | 77 | 438 | 36 | 5 | 11 | 609 |
Differences on exchange | 3 | — | 17 | 2 | — | — | 22 |
Charge for the year | 3 | 5 | 64 | 40 | 6 | 9 | 127 |
Impairment charge | — | — | 3 | 1 | — | — | 4 |
Disposals | — | (4) | (27) | (17) | (3) | (6) | (57) |
At 31 March 2021 | 48 | 78 | 495 | 62 | 8 | 14 | 705 |
Net book amount at 1 April 2020 | 85 | 77 | 151 | 161 | 10 | 18 | 502 |
Net book amount at 31 March 2021 | 88 | 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.