APC 2014 Annual Report Download - page 202

5CONSOLIDATED FINANCIAL STATEMENTS AT DECEMBER31,2014
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
3.3 – Degree of dependence in relation to main customers
No single customer accounts for more than 10% of consolidated revenue.
Research and development Note4
Research and development costs break down as follows:
Full year 2014 Full year 2013 *
Research and development costs in cost of sales (290) (281)
Research and development costs in R&D costs(1) (567) (516)
Capitalized development costs (355) (322)
TOTAL RESEARCH AND DEVELOPMENT COSTS OF THE YEAR (1,212) (1,119)
The 2013 figures were restated from discontinued operations and change in consolidation method disclosed in note1.*
Of which EUR45million of research and development tax credit in December2014, EUR44million in December2013.(1)
Amortization of capitalized development costs amounted to EUR180million for the 2014 financial year, compared with EUR149million in
2013.
Depreciation and amortization expenses Note5
Depreciation and amortization expenses recognized in operating expenses were as follows:
Full year 2014 Full year 2013*
Included in cost of sales:
Depreciation and amortization (484) (455)
Included in selling, general and administrative expenses:
Depreciation and amortization (141) (150)
DEPRECIATION AND AMORTIZATION EXPENSES (625) (605)
The 2013 figures were restated from discontinued operations and change in consolidation method disclosed in note1.*
Moreover, the net amount of impairment of non-current assets totaled EUR26million.
Other operating income and expenses Note6
Other operating income and expenses break down as follows:
Full year 2014 Full year 2013*
Impairment losses on assets (4) (11)
Gains on asset disposals 9 39
Losses on asset disposals (22) (41)
Costs of acquisitions (114) (52)
Pension plan curtailments 95 173
Others (69) (37)
OTHER OPERATING INCOME AND EXPENSES (106) 71
The 2013 figures were restated from discontinued operations and change in consolidation method disclosed in note1.*
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2014 and 2013. claims at December31, 2014. In2013, the
line«Others»includes mainly provision for litigation or claims as
The line«Pension plan curtailments»includes mainly provision well.
releases in the United States, in France and in the United
Kingdom.
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