BIRLESIM_2022 ANNUAL REPORT

BİRLEŞİM MÜHENDİSLİK 2022 FAALİYET RAPORU 161 Birleşim Mühendislik Isıtma Soğutma Havalandırma Sanayi Ticaret Anonim Şirketi and Its Subsidiaries (Currency in Turkish Lira (“TL”) unless otherwise stated). Notes to the Consolidated Financial Statements for the Year Ended 31 December 2022 14. TANGIBLE ASSETS As of 31 December 2022 and 2021, Tangible Assets are as follows: Cost Value Opening 1 January 2022 Fixed Assets Acquired under Business Combination Addition Disposal Transfers Closed 31 December 2022 Land 38.272.500 - - - - 38.272.500 Building 25.157.500 - - - - 25.157.500 Property, Plant and Equipment 2.463.000 - 1.948.952 (45.683) - 4.366.269 Vehicles 9.565.483 - 5.831.517 (550.006) - 14.846.994 Furniture and fittings 5.046.794 18.508 2.429.010 (74.901) - 7.419.411 Other Fixed Assets 629.728 - 223.897 (402.146) - 451.479 Total 81.135.005 18.508 10.433.376 (1.072.736) - 90.514.153 Accumulated Depreciation (-) Building 372.702 - 503.150 - - 875.852 Property, Plant and Equipment 1.183.400 - 506.687 (13.806) - 1.676.281 Vehicles 2.076.416 - 2.238.211 (308.743) - 4.005.884 Furniture and fittings 3.029.379 3.470 780.481 (13.656) - 3.799.674 Other Fixed Assets 104.335 - 112.597 (56.762) - 160.170 Total 6.766.232 3.470 4.141.126 (392.967) - 10.517.861 Fixed Assets, net 74.368.773 79.996.292