Siemens 2010 Annual Report Download - page 246

6 To our shareholders 21 Corporate Governance 49 Combined management’s discussion and analysis

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 ,  and , contractual commitments
for purchases of other intangible assets amount to € and
€.
Gross
carrying
amount
as of
 /  / 
Translation
differences
Additions
through
business
combina-
tions
Additions Retirements  Gross
carrying
amount
as of
 /  / 
Accumulated
amortization
and
impairment
Net book
value as of
 /  / 
Amorti-
zation and
impairment
in 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.
 – Property, plant and equipment
Gross
carrying
amount
as of
 /  / 
Translation
differences
Additions
through
business
combina-
tions
Additions Reclassi-
fications
Retire-
ments 
Gross
carrying
amount
as of
 /  / 
Accumu-
lated de-
preciation
and impair-
ment
Net
book
value
as of
 /  / 
Deprecia-
tion and
impair-
ment
in fiscal
 
Land and buildings 8,663 289 31 241 286 (914) 8,596 (4,078) 4,518 (386)
Technical machinery
and equipment 8,639 327 54 369 278 (412) 9,255 (6,299) 2,956 (568)
Furniture and office
equipment 6,492 209 3 639 71 (617) 6,797 (5,294) 1,503 (765)
Equipment leased to others 2,677 154 – 623 9 (288) 3,175 (1,516) 1,659 (397)
Advances to suppliers and
construction in progress 963 37 10 764 (644) (16) 1,1143 (2) 1,112 –
Property, plant
and equipment 27,434 1,016 98 2,636 – (2,247) 28,937 (17,189) 11,748 (2,116)
1 Includes Property, plant and equipment reclassified to Assets classified as held for disposal, see Note 4.
2 Includes Impairments of €(130) in fiscal 2010, of which €(39) relate to impairment of real estate which were transferred from Healthcare’s Diagnostics Division to SRE,
as well as €(71) related to SRE.
3 Includes €979 expenditures for property, plant and equipment under construction.