As at December 31, 2016 As at December 31, 2015
Land 236 243
Buildings and construction 19,061 18,465
Technical equipment 19,604 17,774
Vehicles 341 325
Other property, plant and equipment 2,522 2,390
Construction in progress 9,601 7,871
CARRYING AMOUNT OF PROPERTY, PLANT AND EQUIPMENT 51,365 47,068

Changes in property, plant and equipment by type

  Land Buildings and construction Technical equipment Vehicles Other property, plant and equipment Construction in progress Total
GROSS BOOK VALUE              
AS AT JANUARY 1, 2016 266 31,669 39,261 720 4,991 8,019 84,926
Capital expenditures - - - - - 8,016 8,016
Transfer from construction in progress 16 2,003 3,546 59 476 (6,100) -
Liquidation, disposal (1) (119) (640) (17) (7) (1) (785)
Other (10) (61) (15) (33) (189) 31 (277)
AS AT DECEMBER 31, 2016 271 33,492 42,152 729 5,271 9,965 91,880
ACCUMULATED DEPRIACIATION AND IMPAIRMENT LOSSES        
AS AT JANUARY 1, 2016 23 13,204 21,487 395 2,601 148 37,858
Depreciation and net value of liquidation presented in costs by nature 5 1,203 1,445 57 164 1 2,875
Impairment allowances 9 195 293 1 2 211 711
Liquidation, disposal - (107) (592) (17) (7) - (723)
Other (2) (64) (85) (48) (11) 4 (206)
AS AT DECEMBER 31, 2016 35 14,431 22,548 388 2,749 364 40,515
CARRYING AMOUNT AS AT DECEMBER 31, 2016 236 19,061 19,604 341 2,522 9,601 51,365
 
  Land Buildings and construction Technical equipment Vehicles Other property, plant and equipment Construction in progress Total
GROSS BOOK VALUE              
AS AT JANUARY 1, 2015 293 29,865 36,457 658 4,198 4,800 76,271
Capital expenditures - 1 7 3 2 9,205 9,218
Transfer from construction in progress 14 1,880 3,200 82 810 (5,986) -
Liquidation, disposal (2) (130) (442) (21) (11) (4) (610)
Changes in the PGE Group - (2) (1) (1) - - (4)
Other (39) 55 40 (1) (8) 4 51
AS AT DECEMBER 31, 2015 266 31,669 39,261 720 4,991 8,019 84,926
ACCUMULATED DEPRECIATION AND IMPAIRMENT LOSSES        
AS AT JANUARY 1, 2015 25 10,282 14,368 356 1,400 102 26,533
Depreciation and net value of liquidation presented in costs by nature 6 1,169 1,471 56 152 3 2,857
Impairment allowances - 1,859 6,077 4 1,037 46 9,023
Liquidation, disposal (1) (106) (439) (19) (11) (3) (579)
Changes in the PGE Group - (1) (1) (1) - - (3)
Other (7) 1 11 (1) 23 - 27
AS AT DECEMBER 31, 2015 23 13,204 21,487 395 2,601 148 37,858
CARRYING AMOUNT AS AT DECEMBER 31, 2016 243 18.465 17.774 325 2.390 7.871 47.068

Significant additions and disposals of property, plant and equipment

The most significant capital expenditures were incurred by the Conventional Generation segment (PLN 6,171 million), Distribution segment (PLN 1,696 million). The main investment projects were: construction of power units 5-6 at the Elektrownia Opole (Power Plant Opole) (PLN 3,467 million), reconstruction and refurbishment of power units 7-12 at the Elektrownia Bełchatów (Power Plant Bełchatów) (PLN 518 million), construction of power unit 11 at the Elektrownia Turów (PLN 498 million), construction of gas and steam unit at the Elektrociepłownia Gorzów (PLN 215 million), connection of new customers (PLN 572 million) and modernization and development of electric power networks, stations and lines (PLN 788 million) in the Distribution segment.

No significant property, plant and equipment sale transactions occurred during the reporting period.

Borrowing costs

During the year ended December 31, 2016 the PGE Group capitalized in the value of property, plant and equipment and construction in progress borrowings costs of approx. PLN 103 million (PLN 67 million in the comparative period).

Capitalization of stripping costs

In the current period, in accordance with the requirements of IFRIC 20, the Group capitalized expenditures regarding stripping costs in the production phase of PLN 447 million. At the same time, the Group recognized depreciation of capitalized stripping costs of PLN 73 million. Capitalized stripping costs are presented as "other property, plant and equipment".

Capitalization of changes in valuation of rehabilitation provision

The PGE Group recognizes in the property, plant and equipment changes in the value of rehabilitation provision assigned to stripping of overburden, provision for rehabilitation of post-construction grounds of wind farms and provision for liquidation of property, plant and equipment. As at December 31, 2016 net value of capitalized rehabilitation provision amounted to PLN 632 million (including PLN 543 million of the provision for rehabilitation of post-exploitation mining properties). In comparative period net value of capitalized rehabilitation provision amounted to PLN 900 million (including PLN 779 million of the provision for rehabilitation of post-exploitation mining properties). Capitalized rehabilitation provision is presented in: “land” and “other property, plant and equipment”.