AEG 21604 G Bedienungsanleitung PDF herunterladen (Seite 327)

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Goodwill is measured at cost less accumulated impairment losses.

Research and development

Expenditure on research activities, undertaken with the prospect of gaining new scientific or technical knowl-

edge and understanding, is recognised in profit or loss as incurred.

Development activities involve a plan or design for the production of new or substantially improved products

and processes. Development expenditure is capitalised only if development costs can be measured reliably, the

product or process is technically and commercially feasible, future economic benefits are probable, and the

Group intends to and has sufficient resources to complete development and to use or sell the asset. The expendi-

ture capitalised includes the cost of materials, direct labour, overhead costs that are directly attributable to pre-

paring the asset for its intended use, and capitalised borrowing costs. Other development expenditure is recog-

nised in profit or loss as incurred.

Capitalised development expenditure is measured at cost less accumulated amortisation and accumulated im-

pairment losses.

Other intangible assets

Other intangible assets that are acquired by the Group and have finite useful lives are measured at cost less ac-

cumulated amortisation and accumulated impairment losses.

Subsequent expenditure

Subsequent expenditure is capitalised only when it increases the future economic benefits embodied in the spe-

cific asset to which it relates. All other expenditure, including expenditure on internally generated goodwill and

brands, is recognised in profit or loss as incurred.

Amortisation

Amortisation is calculated over the cost of the asset, or other amount substituted for cost, less its residual value.

Amortisation is recognised in profit or loss on a straight-line basis over the estimated useful lives of intangible

assets, other than goodwill, from the date that they are available for use, since this most closely reflects the ex-

pected pattern of consumption of the future economic benefits embodied in the asset. The estimated useful lives

for the current and comparative periods are as follows:

• Capitalised development costs 3 –7 years

• Backlog 2 –3 years

• Customer relations 14 –20 years

• Technology 4 –10 years

Amortisation methods, useful lives and residual values are reviewed at each financial year-end and adjusted if

appropriate.

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