What was the value of Petro Stopping Center's buildings at December 31, 2024?

Question

Accepted Answer

ated with investments in subsidiaries and equity-accounted entities | 660   | 661        |

The majority of the unused US state tax losses have no fixed expiry date.

Substantially all of the deductible temporary differences have no expiry date.

| Impact of previously unrecognized deferred tax or write-down of deferred tax assets on tax charge | 2024 | 2023 | 2022       |
|---------------------------------------------------------------------------------------------------|------|------|------------|
| Current tax benefit relating to the utilization of previously unrecognized deferred tax assets    | 71   | 138  | 232        |
| Deferred tax benefit arising from the reversal of a previous write-down of deferred tax assets    | 14   | —    | —          |
| Deferred tax benefit relating to the recognition of previously unrecognized deferred tax assets   | 10   | —    | 20         |
| Deferred tax expense arising from the write-down of a previously recognized deferred tax asset    | 94   | 21   | —          |

The US federal capital losses expire in the period 2027-2029.

The US unused tax credits expire in the period 2025-2034.
## **8**. **Property, plant and equipment (PP&E)**

|                                                                       | Land and land improvements | Buildings | Oil and gas propertiesa | Plant, machinery and equipment | Fittings, fixtures and office equipment | Transportation | Oil depots, storage tanks and service stations | \$ million Total |
|-----------------------------------------------------------------------|----------------------------------|-----------|-------------------------------|-----------------------------------------|--------------------------------------------------|----------------|------------------------------------------------------------|---------------------|
| Cost - owned PP&E                                                     |                                  |           |                               |                                         |                                                  |                |                                                            |                     |
| At January 1, 2024                                                    | 1,032                            | 324       | 95,605                        | 27,463                                  | 827

Source: Item 23 — RECEIPTS **RECEIPTS (FDD pages 87–131)

What was the value of Petro Stopping Center's buildings at December 31, 2024?

Answer from 2025 FDD Document

8. Property, plant and equipment (PP&E)

What This Means (2025 FDD)

Impact of previously unrecognized deferred tax or write-down of deferred tax assets on tax charge	2024	2023	2022
Current tax benefit relating to the utilization of previously unrecognized deferred tax assets	71	138	232
Deferred tax benefit arising from the reversal of a previous write-down of deferred tax assets	14	—	—
Deferred tax benefit relating to the recognition of previously unrecognized deferred tax assets	10	—	20
Deferred tax expense arising from the write-down of a previously recognized deferred tax asset	94	21	—