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 2021 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
Additions 503 2,829 0 360 11,293 14,985
Reclassifications 2,716 -3,490 0 401 0 -373
Foreign exchange effects -1,892 -127 0 -97 -1,396 -3,512
Balance as at 31 December 2022 412,870 784 14,276 51,541 148,786 628,257
Accumulated depreciation
Balance as at 1 January 2021 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
Depreciation 16,350 0 0 3,128 8,885 28,363
Foreign exchange effects -808 0 0 -51 -15 -874
Balance as at 31 December 2022 282,725 0 0 41,560 31,137 355,422
Net carrying amount
As at 31 December 2021 144,360 1,572 14,276 12,394 116,622 289,224
As at 31 December 2022 130,145 784 14,276 9,981 117,649 272,835

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

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.

FIFA did not identify any triggering events for impairment and therefore did not recognise any impairment for property and equipment in 2022.