Table:
| USDm | 2019 | 2018 | 2017 |
| --- | --- | --- | --- |
| Other plant and operating equipment |  |  |  |
| Cost: |  |  |  |
| Balance as of 1 January | 5.8 | 3.6 | 2.7 |
| Adjustment on transition to IFRS 16 | 0.3 | - | - |
| Additions | 2.2 | 2.2 | 1.0 |
| Disposals | -0.2 | - | -0.1 |
| Balance as of 31 December | 8.1 | 5.8 | 3.6 |
| Depreciation: |  |  |  |
| Balance as of 1 January | 2.8 | 1.7 | 0.9 |
| Disposals | - | - | -0.1 |
| Depreciation for the year | 1.0 | 1.1 | 0.9 |
| Balance as of 31 December | 3.8 | 2.8 | 1.7 |
| Carrying amount as of 31 December | 4.3 | 3.0 | 1.9 |
Paragraphs:
NOTE 6 - continued
For information on assets provided as collateral security, please refer to note 16. Please refer to note 8 for information on impairment testing.
The depreciation expense related to "Other plant and operating equipment" of USD 1.0m relates to "Administrative expense" (2018: USD 1.1m, 2017: USD 0.9m). Depreciation and impairment losses on tangible fixed assets on "Vessels and capitalized dry-docking" relate to operating expenses.
Question:
What are the broad categories analyzed under Other plant and operating equipment?
Answer: Cost, Depreciation