Note 15 – Tangible assets

Buildings and land Plant and machinery Equipment, tools, fixtures and fittings New constructionin progress and advance payments for tangible assets Total
Group  2017 2016  2017 2016  2017 2016 2017 2016 2017 2016
Accumulated cost
At January 1 94 90 522 504 158 155 1 4 775 753
Acquisitions 0 0 5 4 3 3 14 1 22 8
Disposals and scrappings -76 – -32 -3 -3 -2 – – -111 -5
Reclassification – – 1 3 – 1 -1 -4 – –
Exchange differences for the year 3 4 11 14 1 1 – 0 15 19
Total accumulated closing balance 21 94 507 522 159 158 14 1 701 775
Accumulated scheduled depreciation
At January 1 -25 -21 -403 -367 -144 -136 – – -572 -524
Disposals and scrappings 10 – 24 2 3 2 – – 37 4
Reclassification – – – – – – – – – –
Scheduled depreciation for the year -2 -3 -25 -28 -6 -9 – – -33 -40
Exchange differences for the year – -1 -11 -10 -1 -1 – – -12 -12
Total accumulated depreciation -17 -25 -415 -403 -148 -144 – – -580 -572
Accumulated impairment
At January 1 -41 -28 -2 -1 -4 -1 – – -47 -30
Disposals and scrappings for the year 42 – – – – – – – 42 –
Impairment losses for the year – -12 – -1 – -3 – – – -16
Exchange differences for the year -1 -1 0 – 0 0 – – -1 -1
Total accumulated impairment – -41 -2 -2 -4 -4 – – -6 -47
Carrying amount at end of period 4 28 90 117 7 10 14 1 115 156
Financial lease
Group
Properties held under financial leases are included at a carrying amount of 2  3 10  16 1  1 –  – 13 20
Future minimum lease payments attributable to financial lease agreements maturing for payment as follows:
Group
Within one year 2 2 4 6 – – – – 6 8
One to five years 1 4 6 9 – – – – 7 13
Later than five years – – – – – – – – – –
Total future minimum lease fees 3 6 10 15 – – – – 13 21
Amount representing interest 0 0 -1 -1 – – – – -1 -1
Total carrying value of lease liability 3 6 9 14 – – – – 12 20

At the end of 2017 the carrying amount of leased assets was SEK 12 M. Variable fees included in the result of SEK 0 M. See Note 31, Financial risk management and Note 33, Key estimates and assessments, for additional disclosures and assessments concerning lease liabilities.

Equipment, tools, fixtures and fittings
Parent Company 2017 2016
Accumulated cost
At January 1 1 1
Acquisitions – –
Total accumulated closing balance 1 1
Accumulated scheduled depreciation
At January 1 -1 -1
Scheduled depreciation for the year 0 0
Total accumulated depreciation -1 -1
Carrying amount at end of period 0 0