Siemens 2009 Annual Report Download - page 240


 Reports Supervisory Board /
Managing Board  Corporate Governance  Management’s discussion and analysis  Consolidated Financial Statements
 Consolidated Statements of Income  Consolidated Statements of Income
and Expense Recognized in Equity
 Consolidated Balance Sheets  Consolidated Statements of Cash Flow
Amortization expense on intangible assets is included in Cost
of goods sold and services rendered, Research and develop-
ment expenses or Marketing, selling and general administra-
tive expenses, depending on the use of the asset.
As of September 30, 2009 and 2008, contractual commitments
for purchases of other intangible assets amount to €35 and
€37.
Gross
carrying
amount
as of
//
Translation
differences
Additions
through
business
combina-
tions
Additions Retire-
ments 1
Gross
carrying
amount
as of
//
Accumulated
amortization
and
impairment
Net book
value as of
//
Amorti-
zation
during fiscal
 
Software and other
internally generated
intangible assets 2,492 (47) (1) 382 (162) 2,664 (1,609) 1,055 (264)
Patents, licenses
and similar rights 6,524 (105) 105 59 (64) 6,519 (2,548) 3,971 (570)
Other
intangible assets 9,016 (152) 104 441 (226) 9,183 (4,157) 5,026 (834)
1 Includes Other intangible assets reclassified to Assets classified as held for disposal (see Note 4).
2 Includes Impairments of €(22) in fiscal 2009.
B27T036_E
B27T037_E
Gross
carrying
amount
as of
//
Translation
differences
Additions
through
business
combina-
tions
Additions Retire-
ments 1
Gross
carrying
amount
as of
//
Accumulated
amortization
and
impairment
Net book
value as of
//
Amorti-
zation
during fiscal
 
Software and other
internally generated
intangible assets 2,362 (16) 33 420 (307) 2,492 (1,532) 960 (368)
Patents, licenses
and similar rights 5,406 (70) 1,260 102 (174) 6,524 (2,071) 4,453 (528)
Other
intangible assets 7,768 (86) 1,293 522 (481) 9,016 (3,603) 5,413 (896)
1 Includes Other intangible assets reclassified to Assets classified as held for disposal (see Note 4).
2 Includes Impairments of €(98) in fiscal 2008.
 OTHER INTANGIBLE ASSETS