BIRLESIM_2022 ANNUAL REPORT

BİRLEŞİM MÜHENDİSLİK 2022 FAALİYET RAPORU 163 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 15. RIGHT OF USE ASSETS As of the 31 December 2022 and 2021, Right of Use Assets are as follows: Buildings 1 January 2021 Opening Balance 2.449.611 Period Amortisation (-) (2.447.377) 31 December 2021 Balance 2.234 1 January 2022 Opening Balance 2.234 Period Amortisation (-) (2.234) 31 December 2022 Balance - The Right of Use Assets consist of non-cancellable building lease agreements, with lease terms ranging from 1 year to 6 years. 16. INTANGIBLE ASSETS As of the 31 December 2022 and 2021, Intangible Assets are as follows Cost Value Opening 1 January 2022 Fixed Assets Acquired under Business Combination Addition Disposals Closing 31 December 2022 Rights 287.677 25.935.758 - - 26.223.435 Other 1.058.419 - 54.000 - 1.112.419 Total 1.346.096 25.935.758 54.000 - 27.335.854 Accumulated Amortisation (-) Rights 262.194 - 8.240 - 270.434 Other 521.827 - 274.929 - 796.756 Total 784.021 - 283.169 - 1.067.190 Intangible Assets, net 562.075 26.268.664 Cost Value Opening 1 January 2022 Fixed Assets Acquired under Business Combination Addition Disposals Closing 31 December 2022 Rights 287.677 - - - 287.677 Other 1.058.419 - - - 1.058.419 Total 1.346.096 - - - 1.346.096 Accumulated Amortisation (-) Rights 196.031 - 66.163 - 262.194 Other 227.272 - 294.555 - 521.827 Total 423.303 - 360.718 - 784.021 Intangible Assets, net 922.793 562.075