Siemens 2012 Annual Report Download - page 258

1 A. To our Shareholders 49 C. Combined Management Report 21 B. Corporate Governance

The following table presents the key assumptions used to deter-
mine fair value less costs to sell for impairment test purposes
for the Divisions to which a significant amount of goodwill is
allocated:
  Other intangible assets
Gross
carrying
amount
as of
//
Translation
differences
Additions
through
business
combina-
tions
Additions Retirements  Gross
carrying
amount
as of
//
Accumulated
amortization
and
impairment
Carrying
amount
as of
//
Amortization
and
impairment
in fiscal
 
(in millions of €)
Software and other internally
generated intangible assets 2,955 68 36 334 (122) 3,270 (2,001) 1,269 (291)
Patents, licenses
and similar rights 6,665 198 463 94 (266) 7,154 (3,828) 3,326 (591)
Other intangible assets 9,620 266 499 427 (387) 10,424 (5,829) 4,595 (882)
1 Includes Other intangible assets reclassified to Assets classified as held for disposal and
dispositions of those entities. 2 Includes impairment expense of € million in fiscal , therein € million at the Healthcare Sector.
Gross
carrying
amount
as of
//
Translation
differences
Additions
through
business
combina-
tions
Additions Retirements  Gross
carrying
amount
as of
//
Accumulated
amortization
and
impairment
Carrying
amount
as of
//
Amortization
and
impairment
in fiscal
 
(in millions of €)
Software and other internally
generated intangible assets 3,068 18 1 353 (485) 2,955 (1,775) 1,180 (246)
Patents, licenses
and similar rights 7,008 62 94 67 (566) 6,665 (3,401) 3,264 (528)
Other intangible assets 10,076 80 95 420 (1,051) 9,620 (5,176) 4,444 (774)
1 Includes Other intangible assets reclassified to Assets classified as held for disposal and
dispositions of those entities. 2 Includes impairment expense of € million in fiscal , thereof € million at the Healthcare Sector.
Amortization expense on intangible assets is included in line
items Cost of goods sold and services rendered, Research and
development expenses or Marketing, selling and general
administrative expenses, depending on the use of the asset.
As of September ,  and , contractual commitments
for purchases of other intangible assets amount to € million
and € million.
Year ended September ,  Year ended September , 
Goodwill
Terminal value
growth rate
After-tax
discount rate Goodwill
Terminal value
growth rate
After-tax
discount rate
(in millions of €)
Diagnostics of the Healthcare Sector 4,981 2.25% 7.0% 4,780 2.25% 7.0%
Imaging & Therapy Systems of the Healthcare Sector 2,596 2.7% 7.0% 2,506 2.7% 7.0%
Industry Automation of the Industry Sector 2,897 1.8% 8.5% 2,299 2.0% 8.5%