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18. Property, plant and equipment

As of December 31, the acquisition and manufacturing costs as well as accumulated depreciation of property, plant and equipment consisted of the following:

Acquisition and manufacturing costs



€ in millions As of
Jan. 1, 2012
Foreign currency translation Changes in entities consolidated Additions Reclassifi-
cations
Disposals As of
Dec. 31, 2012
Land and land facilities 230 -1 55 7 2 8 285
Buildings and improvements 3,270 -29 202 86 181 38 3,672
Machinery and equipment 4,157 -37 147 442 132 176 4,665
Machinery, equipment and rental equipment under capital leases 105 -1 35 3 1 4 139
Construction in progress 430 -4 18 438 -331 9 542
Property, plant and equipment 8,192 -72 457 976 -15 235 9,303

€ in millions As of
Jan. 1, 2012
Foreign currency translation Changes in entities consolidated Additions Reclassifi-
cations
Disposals As of
Dec. 31, 2012
Land and land facilities 230 -1 55 7 2 8 285
Buildings and improvements 3,270 -29 202 86 181 38 3,672
Machinery and equipment 4,157 -37 147 442 132 176 4,665
Machinery, equipment and rental equipment under capital leases 105 -1 35 3 1 4 139
Construction in progress 430 -4 18 438 -331 9 542
Property, plant and equipment 8,192 -72 457 976 -15 235 9,303

Depreciation



€ in millions As of
Jan. 1, 2012
Foreign currency translation Changes in entities consolidated Additions Reclassifi-
cations
Disposals As of Dec. 31, 2012
Land and land facilities 5 - 0 - 1 - 6
Buildings and improvements 1,431 -16 - 215 2 34 1,598
Machinery and equipment 2,503 -16 -3 422 -6 159 2,741
Machinery, equipment and rental equipment under capital leases 42 -1 -8 10 - 4 39
Construction in progress 1 - 0 0 - - 1
Property, plant and equipment 3,982 -33 -11 647 -3 197 4,385

€ in millions As of
Jan. 1, 2012
Foreign currency translation Changes in entities consolidated Additions Reclassifi-
cations
Disposals As of Dec. 31, 2012
Land and land facilities 5 - 0 - 1 - 6
Buildings and improvements 1,431 -16 - 215 2 34 1,598
Machinery and equipment 2,503 -16 -3 422 -6 159 2,741
Machinery, equipment and rental equipment under capital leases 42 -1 -8 10 - 4 39
Construction in progress 1 - 0 0 - - 1
Property, plant and equipment 3,982 -33 -11 647 -3 197 4,385

Acquisition and manufacturing costs



€ in millions As of
Jan. 1, 2011
Foreign currency translation Changes in entities consolidated Additions Reclassifi-
cations
Disposals As of Dec. 31, 2011
Land and land facilities 221 1 5 2 1 - 230
Buildings and improvements 2,976 31 44 84 175 40 3,270
Machinery and equipment 3,796 16 50 372 100 177 4,157
Machinery, equipment and rental equipment under capital leases 98 - - 9 3 5 105
Construction in progress 419 - -1 310 -286 12 430
Property, plant and equipment 7,510 48 98 777 -7 234 8,192

€ in millions As of
Jan. 1, 2011
Foreign currency translation Changes in entities consolidated Additions Reclassifi-
cations
Disposals As of Dec. 31, 2011
Land and land facilities 221 1 5 2 1 - 230
Buildings and improvements 2,976 31 44 84 175 40 3,270
Machinery and equipment 3,796 16 50 372 100 177 4,157
Machinery, equipment and rental equipment under capital leases 98 - - 9 3 5 105
Construction in progress 419 - -1 310 -286 12 430
Property, plant and equipment 7,510 48 98 777 -7 234 8,192

Depreciation



€ in millions As of
Jan. 1, 2011
Foreign currency translation Changes in entities consolidated Additions Reclassifi-
cations
Disposals As of Dec. 31, 2011
Land and land facilities 4 - 0 1 0 - 5
Buildings and improvements 1,246 20 4 190 3 32 1,431
Machinery and equipment 2,269 13 1 367 - 147 2,503
Machinery, equipment and rental equipment under capital leases 36 - 0 10 1 5 42
Construction in progress 1 - 0 0 - - 1
Property, plant and equipment 3,556 33 5 568 4 184 3,982

€ in millions As of
Jan. 1, 2011
Foreign currency translation Changes in entities consolidated Additions Reclassifi-
cations
Disposals As of Dec. 31, 2011
Land and land facilities 4 - 0 1 0 - 5
Buildings and improvements 1,246 20 4 190 3 32 1,431
Machinery and equipment 2,269 13 1 367 - 147 2,503
Machinery, equipment and rental equipment under capital leases 36 - 0 10 1 5 42
Construction in progress 1 - 0 0 - - 1
Property, plant and equipment 3,556 33 5 568 4 184 3,982

Carrying amounts



€ in millions Dec. 31, 2012 Dec. 31, 2011
Land and land facilities 279 225
Buildings and improvements 2,074 1,839
Machinery and equipment 1,924 1,654
Machinery, equipment and rental equipment under capital leases 100 63
Construction in progress 541 429
Property, plant and equipment 4,918 4,210

€ in millions Dec. 31, 2012 Dec. 31, 2011
Land and land facilities 279 225
Buildings and improvements 2,074 1,839
Machinery and equipment 1,924 1,654
Machinery, equipment and rental equipment under capital leases 100 63
Construction in progress 541 429
Property, plant and equipment 4,918 4,210

Depreciation on property, plant and equipment for the years 2012 and 2011 was €647 million and €568 million, respectively. It is allocated within cost of sales, selling, general and administrative expenses and research and development expenses, depending upon the use of the asset.

LEASING

Machinery and equipment as of December 31, 2012 and 2011 included peritoneal dialysis cycler machines which Fresenius Medical Care leases to customers with end-stage renal disease on a month-to-month basis and hemodialysis machines which Fresenius Medical Care leases to physicians under operating leases in an amount of €403 million and €349 million, respectively.

To a lesser extent, property, plant and equipment are also leased for the treatment of patients by other business segments.

For details of minimum lease payments see note 22, Debt and capital lease obligations.

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