BP 2012 Annual Report Download - page 210

7. Interest and other income
$ million
2012 2011 2010
Interest income
Interest income from available-for-sale financial assetsa14 21 23
Interest income from loans and receivablesa62 101 88
Interest from loans to equity-accounted entities 36 32 36
Other interest 131 13 91
243 167 238
Other income
Dividend income from available-for-sale financial assetsa51 29 37
Other incomeab 1,296 400 406
1,347 429 443
1,590 596 681
aTotal interest and other income related to financial instruments amounted to $197 million (2011 $172 million and 2010 $206 million).
b2012 includes $709 million of dividends received from TNK-BP. See Note 4 for further information.
8. Production and similar taxes
$ million
2012 2011 2010
US 1,472 1,854 1,093
Non-US 6,686 6,426 4,151
8,158 8,280 5,244
9. Depreciation, depletion and amortization
$ million
By business 2012 2011 2010
Upstream
US 3,437 3,201 3,751
Non-US 6,872 5,492 4,865
10,309 8,693 8,616
Downstream
US 562 840 955
Non-USa1,207 1,277 1,303
1,769 2,117 2,258
Other businesses and corporate
US 213 151 140
Non-US 190 174 150
403 325 290
By geographical area
US 4,212 4,192 4,846
Non-US 8,269 6,943 6,318
12,481 11,135 11,164
aNon-US area includes the UK-based international activities of Downstream.
10. Impairment review of goodwill
$ million
Goodwill at 31 December 2012 2011
Upstream 7,533 7,931
Downstream 4,168 4,014
Other businesses and corporate 160 155
11,861 12,100
Goodwill acquired through business combinations has been allocated to groups of cash-generating units that are expected to benefit from the synergies
of the acquisition. For Upstream, goodwill is held at the segment level. For Downstream, goodwill has been allocated to the Rhine fuels value chain
(FVC), Lubricants and Other.
In assessing whether goodwill has been impaired, the carrying amount of the cash-generating unit (CGU) or groups of CGUs (including goodwill) is
compared with the recoverable amount of the CGU or groups of CGUs. The recoverable amount is the higher of fair value less costs to sell and value in
use. In the absence of any information about the fair value of a cash-generating unit, the recoverable amount is deemed to be the value in use.
208 Financial statements
BP Annual Report and Form 20-F 2012