20 | Property and equipment

in TUSD Operational buildings Assets under construction Land Office and other equipment Right-of-use assets Total
Cost
Balance as at 1 January 2020 412,010 777 15,124 44,264 124,794 596,969
Additions 868 0 0 3,789 1,509 6,166
Reclassifications 0 -509 0 23 0 -486
Foreign exchange effects 17,860 0 0 1,015 10,955 29,830
Disposals 0 0 0 0 0 0
Balance as at 31 December 2020 430,738 268 15,124 49,091 137,258 632,479
Additions 226 3,072 0 804 4,822 8,924
Reclassifications 219 -1,499 0 1,280 0 0
Foreign exchange effects -5,205 0 0 -298 -3,191 -8,694
Disposals -14,435 -269 -848 0 0 -15,552
Balance as at 31 December 2021 411,543 1,572 14,276 50,877 138,889 617,157
Accumulated depreciation
Balance as at 1 January 2020 226,490 0 0 30,876 6,483 263,849
Depreciation 24,225 0 0 3,638 6,602 34,465
Foreign exchange effects 7,931 0 0 579 723 9,233
Balance as at 31 December 2020 258,646 0 0 35,093 13,808 307,547
Depreciation 23,584 0 0 3,565 8,698 35,847
Foreign exchange effects -2,403 0 0 -175 -239 -2,817
Disposals -12,644 0 0 0 0 -12,644
Balance as at 31 December 2021 267,183 0 0 38,483 22,267 327,933
Net carrying amount
As at 31 December 2020 172,092 268 15,124 13,998 123,450 324,932
As at 31 December 2021 144,360 1,572 14,276 12,394 116,622 289,224

The category “Operational buildings” refers to the Home of FIFA, the FIFA Museum and two other buildings in Zurich.

The FIFA Museum opened in February 2016, primarily with the objective of brand-building and education.

FIFA’s management has assessed that the museum should not be considered a separate cash-generating unit (CGU) for the purposes of impairment testing. Residential apartments have been identified as a separate CGU.

In 2021, FIFA evaluated key assumptions used for any indicator which requires an impairment test to be performed. Based on this analysis, FIFA did not identify any indicators for impairment and therefore did not recognise any impairment for property and equipment in 2021.