BIRLESIM_2022 ANNUAL REPORT

BİRLEŞİM MÜHENDİSLİK 2022 FAALİYET RAPORU 164 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 16. INTANGIBLE ASSETS (Continued) The useful life periods of intangible fixed assets are as follows: Useful Lifes Rights 2 - 15 years Other 3 - 5 years 17. SHORT-TERM PROVISIONS As of the 31 December 2022 and 2021, Short-term Provisions are as follows: Short-term Provisions 31 December 2022 31 December 2021 Short-term Provisions for Employment Benefits 3.946.037 1.894.032 Adjustment Related to Contract Liabilities from Ongoing Construction and Contracting Projects 835.334 8.734.133 Lawsuit Provision 5.919.873 4.481.961 10.701.244 15.110.126 As of 31 December 2022 and 2021, Lawsuit Provisions movements are as follows: 1 January - 1 January - Lawsuit Provisions 31 December 2022 31 December 2021 Opening Balance 4.481.961 3.705.652 Current Expense (Note 25) 1.857.361 913.622 Provision Released (419.449) (137.313) Closing Balance 5.919.873 4.481.961