Company: LBTYK
Filing Date: 2025-03-25
Form Type: 10-K/A
Source: 0001570585-25-000097
Chunk: 32

Company: Liberty Global Ltd.
Filing Date: 2025-03-25
Form: 10-K/A
Chunk 32
---
5.

Fair value measurements are also used for non-recurring valuations performed in connection with acquisition accounting and impairment assessments. These non-recurring valuations primarily include intangible assets subject to amortisation, including customer relationships and mobile spectrum licenses, property, plant and equipment and the implied value of goodwill. The valuation of customer relationships is primarily based on an excess earnings methodology, which is a form of a discounted cash flow analysis. The excess earnings methodology requires us to estimate the specific cash flows expected from the customer relationship, considering such factors as estimated customer life, the revenue expected to be generated over the life of the customer relationship, contributory asset charges and other factors. Tangible assets are typically valued using a replacement or reproduction cost approach, considering factors such as current prices of the same or similar equipment, the age of the equipment and economic obsolescence. The implied value of goodwill is determined by allocating the fair value of a reporting unit to all of the assets and liabilities of that unit as if the reporting unit had been acquired in a business combination, with the residual amount allocated to goodwill. All of our non-recurring valuations, except for third-party debt, use significant unobservable inputs and therefore fall under Level 3 of the fair value hierarchy.

At 31 December 2024 and 2023, all of our derivatives instruments fell under Level 2 of the fair value hierarchy.

<div align='center'>IV-28</div>

#### VMED O2 UK LIMITED

### Notes to Consolidated Financial Statements — (Continued)

#### 31 December 2024, 2023 and 2022
(7) Long-lived Assets

#### Property, Plant and Equipment, Net
The details of our property, plant and equipment and the related accumulated depreciation are set forth below:

|                                            |     | Estimated        
 useful life at   
 31 December 2024 |     |      |     | 31 December |          |     |      |     |   |          |
|                                            |     |                  |     | 2024 |     |             |          |     | 2023 |     |   |          |
|                                            |     |                  |     |      |     | in millions |          |     |      |     |   |          |
| Plant and machinery                        |     | 2 to 30 years    |     |      |     | £           | 10,388.9 |     |      |     | £ |  9,341.3 |
| Computer equipment,