Note 5: Property, Plant, and Equipment
| 1/1/2015 | Increase | Decrease | 12/31/2015 | |||||||||||||
| (thousands of Euros) | ||||||||||||||||
|
Laboratory equipment |
2,257 | 467 | (368 | ) | 2,357 | |||||||||||
|
Building fixtures |
930 | 8 | — | 938 | ||||||||||||
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Office equipment |
215 | 24 | (30 | ) | 209 | |||||||||||
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Computer equipment |
322 | 244 | (95 | ) | 470 | |||||||||||
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Property, plant, and equipment in progress |
51 | 3,622 | — | 3,672 | ||||||||||||
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|
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Total, gross |
3,775 | 4,365 | (493 | ) | 7,646 | |||||||||||
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Accumulated depreciation of laboratory equipment |
916 | 382 | (349 | ) | 948 | |||||||||||
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Accumulated depreciation of the building fixtures |
286 | 496 | — | 782 | ||||||||||||
|
Accumulated depreciation of office equipment |
126 | 35 | (30 | ) | 131 | |||||||||||
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Accumulated depreciation of computer equipment |
222 | 78 | (95 | ) | 205 | |||||||||||
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Total accumulated amortization and depreciation |
1,550 | 990 | (475 | ) | 2,065 | |||||||||||
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Total, net |
2,225 | 3,375 | 18 | 5,581 | ||||||||||||
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| 1/1/2016 | Increase | Decrease | 12/31/2016 | |||||||||||||
| (thousands of Euros) | ||||||||||||||||
|
Laboratory equipment |
2,357 | 740 | — | 3,097 | ||||||||||||
|
Building fixtures |
938 | 3,672 | — | 4,610 | ||||||||||||
|
Office equipment |
209 | 398 | — | 607 | ||||||||||||
|
Computer equipment |
470 | 516 | — | 986 | ||||||||||||
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Property, plant, and equipment in progress |
3,672 | 2,713 | — | 6,385 | ||||||||||||
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Total, gross |
7,646 | 8,039 | — | 15,685 | ||||||||||||
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|
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Accumulated depreciation of laboratory equipment |
948 | 557 | — | 1,505 | ||||||||||||
|
Accumulated depreciation of the building fixtures |
782 | 327 | — | 1,109 | ||||||||||||
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Accumulated depreciation of office equipment |
131 | 81 | — | 212 | ||||||||||||
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Accumulated depreciation of computer equipment |
205 | 172 | — | 377 | ||||||||||||
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Total accumulated amortization and depreciation |
2,065 | 1,137 | — | 3,203 | ||||||||||||
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Total, net |
5,581 | 6,901 | — | 12,482 | ||||||||||||
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| 1/1/2017 | Increase | Decrease | 12/31/2017 | |||||||||||||
| (thousands of Euros) | ||||||||||||||||
|
Laboratory equipment |
3,097 | 2,806 | (83 | ) | 5,820 | |||||||||||
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Building fixtures |
4,610 | 534 | (46 | ) | 5,098 | |||||||||||
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Office equipment |
607 | 275 | (116 | ) | 766 | |||||||||||
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Computer equipment |
986 | 116 | (30 | ) | 1,073 | |||||||||||
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Property, plant, and equipment in progress |
6,385 | 3,384 | (55 | ) | 9,714 | |||||||||||
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Total, gross |
15,685 | 7,114 | (329 | ) | 22,470 | |||||||||||
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Accumulated depreciation of laboratory equipment |
1,505 | 802 | (63 | ) | 2,244 | |||||||||||
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Accumulated depreciation of the building fixtures |
1,109 | 484 | (14 | ) | 1,580 | |||||||||||
|
Accumulated depreciation of office equipment |
212 | 213 | (105 | ) | 320 | |||||||||||
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Accumulated depreciation of computer equipment |
377 | 172 | (30 | ) | 520 | |||||||||||
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Total accumulated amortization and depreciation |
3,202 | 1,671 | (211 | ) | 4,663 | |||||||||||
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Total, net |
12,482 | 5,443 | (118 | ) | 17,808 | |||||||||||
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Over the three years presented, the acquisitions correspond primarily to building fixtures and to laboratory and production equipment and material. The increase in property, plant and equipment in progress item is related to costs incurred for the purchase of materials for the conception and tuning of the industrial machines (Gen 4.0 and Cut Pack, for example).