5 . 3.2. Depreciation and amortisation expense and tangible assets 3.2.1. Depreciation and amortisation expenses Depreciation and amortisation of tangible and intangible assets included in operating expenses amounted to €1,459.1  million, including €405.6 million for right-of-use (IFRS 16), €1,616.9 million, including €466.6  million for right-of-use (IFRS  16) and €1,616.8 million, including €445.1 million for right-of-use (IFRS 16) respectively, for 2021, 2020 and 2019. 3.2.2. Tangible assets €  millions 2021 31.12.2020 Acquisitions/ Depreciation Disposals/ Reversals Translation difference Other movements (1) 31.12.2021 Land and buildings 2,334.7 42.2 -75.3 52.8 29.0 2,383.3 Machinery and equipment 3,639.7 133.8 -204.8 101.5 63.5 3,733.7 Point-of-sales advertising: stands and displays 2,096.4 203.8 -506.0 90.1 42.8 1,927.1 Other tangible assets and fixed asset in progress 1,846.8 366.4 -142.2 77.0 -171.0 1,976.9 Gross value 9,917.6 746.2 -928.3 321.4 -35.7 10,020.9 Land and buildings 1,251.2 89.9 -69.0 28.0 -8.1 1,292.0 Machinery and equipment 2,700.6 237.4 -203.3 75.0 -26.5 2,783.2 Point-of-sales advertising: stands and displays 1,664.9 317.9 -505.5 69.7 0.2 1,547.2 Other tangible assets 1,075.7 144.2 -140.1 47.1 5.5 1,132.4 Depreciati on and provisions 6,692.4 789.4 -917.9 219.8 -28.9 6,754.7 TANGIBLE ASSETS – NET 3,225.2 -43.2 -10.4 101.6 -6.8 3,266.2 (1) These mainly include the effect of changes in the scope of consolidation and tangible assets in progress allocated to other fixed assets. CHANGE IN GROSS FIXED ASSETS (€  millions) CHANGE IN DEPRECIATION, AMORTISATION AND PROVISIONS (€ millions) 2020 Acquisitions Disposals Translation difference Other movements 2021 9,918 746 321 -928 -36 10,021 2020 Depreciation Reversals Translation difference Other movements 2021 6,692 789 -918 220 -29 6,755 298 L ’ ORÉAL I UNIVERSAL REGISTRATION DOCUMENT 2021 2021 CONSOLIDATED FINANCIAL STATEMENTS Notes to the consolidated financial statements