Financial Report Notes to the Consolidated Financial Statements 97 Notes to the Consolidated Balance Sheet 14 Property, plant and equipment € 000s Land and buildings Network and technical equipment Operational and business equipment Total Gross value at 1 Jan. 2020 29,632 86,152 21,577 137,361 Acquisitions due to business combinations Additions Disposals Reclassifications Gross value at 31 Dec. 2020 Acquisitions due to business combinations Additions Disposals Retirements due to deconsolidation / Sale of IP Colocation GmbH and IP Exchange GmbH Gross value at 31 Dec. 2021 - 48 - - 2 4,836 (210) (178) 29,680 90,602 - 27 - 2,909 5,223 (795) 66 483 (571) 178 21,733 2,151 563 (201) 68 5,367 (781) - 142,015 5,060 5,813 (996) (3,762) 25,945 (15,958) 81,981 (14,431) (34,151) 9,815 117,741 Accumulated depreciation and impairments at 1 Jan. 2020 8,134 62,342 15,046 85,522 Additions Disposals Accumulated depreciation and impairments at 31 Dec. 2020 Additions Disposals Retirements due to deconsolidation / Sale of IP Colocation GmbH and IP Exchange GmbH Accumulated depreciation and impairments at 31 Dec. 2021 Carrying amounts at 31 Dec. 2020 Carrying amounts at 31 Dec. 2021 797 - 8,931 766 - (1,133) 8,564 20,749 17,381 6,147 (194) 68,295 6,081 (495) (9,796) 64,085 22,307 17,896 1,279 (537) 15,788 1,195 (200) 8,223 (731) 93,014 8,042 (695) (10,700) 6,083 (21,629) 78,732 5,945 3,732 49,001 39,009 As of 31 December 2021, the “Network and technical equipment” line item included assets under construction of € 554k (2020: € 346k). In the income statement, q.beyond recognises depreciation and amortisation within the cost of revenues, sales and marketing expenses and general and administrative expenses line items.