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FINANCIAL AND ACCOUNTING INFORMATION
1. 2016 Consolidated Financial Statements
231
SAINT-GOBAIN
- REGISTRATION DOCUMENT 2016
Other intangible assets
5.2
historical cost less accumulated amortization and impairment.
software and development costs. They are measured at
Other intangible assets primarily include patents, brands,
brands are not amortized but are tested systematically for
have a strong national and/or international reputation. These
treated as intangible assets with indefinite useful lives as they
over their useful lives, not exceeding 40 years.
impairment on an annual basis. Other brands are amortized
Acquired retail brands and certain manufacturing brands are years for software.
lives, not exceeding 20 years for patents and three to five
computer software are amortized over their estimated useful
recognized as intangible assets. Patents and purchased
configuration, programming and testing costs - are
Costs incurred to develop software in-house - primarily
meeting the recognition criteria under IAS 38 are included in
Research costs are expensed as incurred. Development costs
intangible assets and amortized over their estimated useful
products to which they relate are first marketed.
lives (not exceeding five years) from the date when the
Changes in other intangible assets during 2016 and 2015 are analyzed below:
(in € millions)
Patents
brands
Non-amortizable
Software
costs
Development
Other
Total
At January 1, 2015
Gross value
149
2,821
969
121
365
4,425
Accumulated amortization and impairment
(125)
(146)
(795)
(81)
(193)
(1,340)
NET
24
2,675
174
40
172
3,085
Movements during the year
Acquisitions
0
0
89
8
32
129
Disposals
0
0
(1)
0
(4)
(5)
Translation adjustments
2
70
0
1
4
77
Amortization and impairment
(4)
(451)
(65)
(12)
(16)
(548)
Changes in Packaging Sector
0
0
1
0
0
1
Changes in Group structure and other
2
(9)
(4)
(3)
23
9
TOTAL MOVEMENTS
0
(390)
20
(6)
39
(337)
At December 31, 2015
Gross value
162
2,872
1,000
131
425
4,590
Accumulated amortization and impairment
(138)
(587)
(806)
(97)
(214)
(1,842)
NET
24
2,285
194
34
211
2,748
Movements during the year
Acquisitions
5
0
91
17
38
151
Disposals
0
0
(12)
0
(1)
(13)
Translation adjustments
1
(140)
3
1
0
(135)
Amortization and impairment
(4)
0
(68)
(13)
(12)
(97)
Changes in Group structure and other
0
(1)
12
(3)
0
8
TOTAL MOVEMENTS
2
(141)
26
2
25
(86)
At December 31, 2016
Gross value
165
2,731
1,066
147
451
4,560
Accumulated amortization and impairment
(139)
(587)
(846)
(111)
(215)
(1,898)
NET
26
2,144
220
36
236
2,662
housing market.
against the Lapeyre brand due to difficulties in the French
Impairment of non-amortizable brands in 2015 was charged The breakdown of non-amortizable brands by sector is
“Information concerning the Group’s operating activities”.
provided in the segment information tables in Note 3