15. Perpetual usufruct of land

in PLN thousand	Perpetual usufruct of land
Gross carrying value as at 1 January 2017	14 574
Gross carrying value as at 31 December 2017	14 574

Gross carrying value as at 1 January 2018	14 574
Gross carrying value as at 31 December 2018	14 574

Accumulated depreciation and impairment losses at 1 January 2017	(1 452)
Depreciation for the period	(187)
Accumulated depreciation and impairment losses at 31 December 2017	(1 639)

Accumulated depreciation and impairment losses at 1 January 2018	(1 639)
Depreciation for the period	(188)
Accumulated depreciation and impairment losses at 31 December 2018	(1 827)
Net carrying value
As at 1 January 2017	13 122
As at 31 December 2017	12 935
As at 31 December 2018	12 747