APC 2013 Annual Report Download - page 202

5CONSOLIDATED FINANCIALSTATEMENTS ATDECEMBER 31, 2013
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Research and development Note4
Research and development costs break down as follows:
Full year 2013 Full year 2012
Research and development costs in cost of sales 284 265
Research and development costs in R&D costs(1) 535 507
Capitalized development costs 326 286
TOTAL RESEARCH AND DEVELOPMENT COSTS OF THE YEAR 1,145 1,058
(1) Of which EUR44million of research and development tax credit in December2013, EUR43million in December2012.
Amortization of capitalized development costs amounted to EUR147million for the 2013 financial year, compared with EUR133million in
2012.
Depreciation and amortization expenses Note5
Depreciation and amortization expenses recognized in operating expenses were as follows:
Full year 2013 Full year 2012
Included in cost of sales:
Depreciation and amortization (455) (433)
Included in selling, general and administrative expenses:
Depreciation and amortization (150) (150)
DEPRECIATION AND AMORTIZATION EXPENSES (605) (583)
Moreover, the net amount of impairment of non-current assets totaled EUR51million.
Other operating income and expenses Note6
Other operating income and expenses break down as follows:
Full year 2013 Full year 2012
Impairment losses on assets (11) (16)
Gains on asset disposals 39 8
Losses on asset disposals (41) (10)
Costs of acquisitions (52) (52)
Pension plan curtailments 173 21
Others (35) 39
OTHER OPERATING INCOME AND EXPENSES 73 (10)
The costs of acquisitions are the costs of acquisition, integration The line “Others” includes in particular provisions for litigation or
and separation related to major acquisitions in2012 and 2013. claims at December31, 2013. In2012, the line “Others”
includes mainly a reversal of provision for litigation or claims
The line “Pension plan curtailments” includes mainly provision expired.
releases in the United States, in France and in Norway.
200 2013 REGISTRATION DOCUMENT SCHNEIDER ELECTRIC