| Property, plant and equipment |
12.Property, plant and equipment | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Impairment | | Effects of | | Balance at | | | Balance at | | | | | | | | Acquisition through | | expenses/ | | movements in | | 31 December | Cost | | 1 January 2025 | | Additions | | Disposals | | Transfers | | business combinations | | (reversals) | | exchange rates | | 2025 | Network infrastructure (All operational) | | 359,720,059 | | 12,528,460 | | (6,286,970) | | 22,761,683 | | — | | — | | 763,971 | | 389,487,203 | Land and buildings | | 27,408,142 | | 1,497,578 | | — | | 2,908,443 | | 117,743 | | — | | (39,158) | | 31,892,748 | Equipment, fixtures and fittings | | 23,650,648 | | 1,765,385 | | (352,705) | | 416,503 | | — | | — | | (170,631) | | 25,309,200 | Motor vehicles | | 333,371 | | 24,710 | | (45,468) | | — | | — | | — | | 2,391 | | 315,004 | Leasehold improvements | | 7,276,404 | | 222,030 | | (399) | | — | | — | | — | | (135) | | 7,497,900 | Electricity production power plant | | 646,880 | | 5 | | — | | — | | — | | — | | (7) | | 646,878 | Construction in progress | | 6,566,301 | | 27,860,339 | | (44,393) | | (26,096,298) | | — | | — | | 111,499 | | 8,397,448 | Total | | 425,601,805 | | 43,898,507 | | (6,729,935) | | (9,669) | | 117,743 | | — | | 667,930 | | 463,546,381 | | | | | | | | | | | | | | | | | | Accumulated depreciation | | | | | | | | | | | | | | | | | Network infrastructure (All operational) | | 251,391,425 | | 22,473,565 | | (5,708,996) | | — | | — | | 19,883 | | (353,680) | | 267,822,197 | Land and buildings | | 6,253,598 | | 1,359,307 | | — | | — | | — | | — | | 589,033 | | 8,201,938 | Equipment, fixtures and fittings | | 23,611,162 | | 453,527 | | (228,484) | | — | | — | | — | | (1,184,173) | | 22,652,032 | Motor vehicles | | 285,400 | | 28,449 | | (43,344) | | — | | — | | — | | 2,362 | | 272,867 | Leasehold improvements | | 7,003,057 | | 103,004 | | — | | — | | — | | — | | (996) | | 7,105,065 | Electricity production power plant | | 110,090 | | 32,467 | | — | | — | | — | | — | | (1) | | 142,556 | Total | | 288,654,732 | | 24,450,319 | | (5,980,824) | | — | | — | | 19,883 | | (947,455) | | 306,196,655 | | | | | | | | | | | | | | | | | | Net book value | | 136,947,073 | | 19,448,188 | | (749,111) | | (9,669) | | 117,743 | | (19,883) | | 1,615,385 | | 157,349,726 |
Depreciation expenses for the years ended 31 December 2025 and 2024 amounting to TL 24,470,202 and TL 26,472,779 respectively include impairment losses and are recognized in cost of revenue. Impaired network infrastructure mainly consists of damaged or technologically inadequate mobile and fixed network infrastructure investments. Expenses from impairment losses on property, plant and equipment for the year ended 31 December 2025 is TL 19,883 and is recognized under depreciation expenses (31 December 2024 TL 21,746). 12. Property, plant and equipment (continued) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Impairment | | Effects of | | Balance at | | | Balance at | | | | | | | | Acquisition through | | expenses/ | | movements in | | 31 December | Cost | | 1 January 2024 | | Additions | | Disposals | | Transfers | | business combinations | | (reversals) | | exchange rates | | 2024 | Network infrastructure (All operational) | | 343,624,131 | | 8,719,926 | | (9,068,282) | | 18,607,189 | | — | | — | | (2,162,905) | | 359,720,059 | Land and buildings | | 21,668,997 | | 2,062,588 | | (42,422) | | 4,020,150 | | — | | — | | (301,171) | | 27,408,142 | Equipment, fixtures and fittings | | 22,620,816 | | 2,279,693 | | (929,277) | | 535,991 | | — | | — | | (856,575) | | 23,650,648 | Motor vehicles | | 356,146 | | 20,458 | | (33,042) | | — | | — | | — | | (10,191) | | 333,371 | Leasehold improvements | | 7,151,466 | | 97,712 | | (1,458) | | 28,939 | | — | | — | | (255) | | 7,276,404 | Electricity production power plant | | 640,905 | | 5,950 | | — | | — | | — | | — | | 25 | | 646,880 | Construction in progress | | 4,608,095 | | 25,245,520 | | (109,053) | | (23,145,291) | | — | | — | | (32,970) | | 6,566,301 | Total | | 400,670,556 | | 38,431,847 | | (10,183,534) | | 46,978 | | — | | — | | (3,364,042) | | 425,601,805 | | | | | | | | | | | | | | | | | | Accumulated depreciation | | | | | | | | | | | | | | | | | Network infrastructure (All operational) | | 239,587,974 | | 22,389,588 | | (7,379,818) | | — | | — | | 21,743 | | (3,228,062) | | 251,391,425 | Land and buildings | | 5,402,950 | | 1,014,897 | | — | | — | | — | | — | | (164,249) | | 6,253,598 | Equipment, fixtures and fittings | | 22,934,869 | | 2,398,780 | | (200,564) | | — | | — | | 3 | | (1,521,926) | | 23,611,162 | Motor vehicles | | 336,495 | | 34,409 | | (29,028) | | — | | — | | — | | (56,476) | | 285,400 | Leasehold improvements | | 6,420,948 | | 580,216 | | (27) | | — | | — | | — | | 1,920 | | 7,003,057 | Electricity production power plant | | 31,196 | | 33,143 | | — | | — | | — | | — | | 45,751 | | 110,090 | Total | | 274,714,432 | | 26,451,033 | | (7,609,437) | | — | | — | | 21,746 | | (4,923,042) | | 288,654,732 | | | | | | | | | | | | | | | | | | Net book value | | 125,956,124 | | 11,980,814 | | (2,574,097) | | 46,978 | | — | | (21,746) | | 1,559,000 | | 136,947,073 |
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