As at December 31, 2016 | As at December 31, 2015 | |
Development costs | 2 | 2 |
Goodwill | 9 | 286 |
Software | 73 | 93 |
Other licenses and patents | 132 | 127 |
Purchase of right of perpetual usufruct of land | 64 | 61 |
Other intangible assets | 134 | 135 |
Intangible assets not-commissioned to use | 239 | 200 |
CARRYING AMOUNT OF INTANGIBLE ASSETS | 653 | 904 |
Changes in intangible assets
Development costs | Goodwill | Software | Other licenses and patents | Purchase of right of perpetual usufruct of land | Other intangible assets | Intangible assets not-commissioned to use | Total | |||||||||||
GROSS BOOK VALUE | ||||||||||||||||||
AS AT JANUARY 1, 2016 | 19 | 286 | 430 | 223 | 71 | 242 | 201 | 1,472 | ||||||||||
Capital expenditures | - | - | - | - | - | - | 135 | 135 | ||||||||||
Transfer of non-commissioned intangible assets | - | - | 24 | 53 | 1 | 11 | (89) | - | ||||||||||
Liquidation, disposal | - | - | (6) | (3) | (1) | - | - | (10) | ||||||||||
Other | (1) | (277) | - | 1 | 3 | 3 | (1) | (272) | ||||||||||
AS AT DECEMBER 31, 2016 | 18 | 9 | 448 | 274 | 74 | 256 | 246 | 1,325 | ||||||||||
ACCUMULATED AMORTIZATION AND IMPAIRMENT LOSSES | ||||||||||||||||||
AS AT JANUARY 1, 2016 | 17 | - | 337 | 96 | 10 | 107 | 1 | 568 | ||||||||||
Amortization | 1 | - | 44 | 48 | 1 | 9 | - | 103 | ||||||||||
Impairment allowances | - | 277 | - | - | - | 6 | 8 | 291 | ||||||||||
Liquidation, disposal | - | - | (6) | (3) | - | - | - | (9) | ||||||||||
Other | (2) | (277) | - | 1 | (1) | - | (2) | (281) | ||||||||||
AS AT DECEMBER 31, 2016 | 16 | - | 375 | 142 | 10 | 122 | 7 | 672 | ||||||||||
CARRYING AMOUNT AS AT DECEMBER 31, 2016 | 2 | 9 | 73 | 132 | 64 | 134 | 239 | 653 |
Development costs | Goodwill | Software | Other licenses and patents | Purchase of right of perpetual usufruct of land | Other intangible assets | Intangible assets not-commissioned to use | Total | |||||||
GROSS BOOK VALUE | ||||||||||||||
AS AT JANUARY 1, 2015 | 19 | 286 | 382 | 149 | 64 | 228 | 121 | 1,249 | ||||||
Capital expenditures | - | - | 1 | - | - | - | 231 | 232 | ||||||
Transfer of non-commissioned intangible assets | - | - | 69 | 72 | 1 | 9 | (151) | - | ||||||
Liquidation, disposal | (1) | - | (21) | - | - | - | (1) | (23) | ||||||
Other | 1 | - | (1) | 2 | 6 | 5 | 1 | 14 | ||||||
AS AT DECEMBER 31, 2015 | 19 | 286 | 430 | 223 | 71 | 242 | 201 | 1,472 | ||||||
ACCUMULATED AMORTIZATION AND IMPAIRMENT LOSSES | ||||||||||||||
AS AT JANUARY 1, 2015 | 16 | - | 319 | 55 | 8 | 85 | 3 | 486 | ||||||
Amortization | 1 | - | 39 | 40 | 1 | 8 | - | 89 | ||||||
Impairment allowances | - | - | - | - | - | 16 | - | 16 | ||||||
Liquidation, disposal | (1) | - | (21) | - | - | - | - | (22) | ||||||
Other | 1 | - | - | 1 | 1 | (2) | (2) | (1) | ||||||
AS AT DECEMBER 31, 2015 | 17 | - | 337 | 96 | 10 | 107 | 1 | 568 | ||||||
CARRYING AMOUNT AS AT DECEMBER 31, 2015 | 2 | 286 | 93 | 127 | 61 | 135 | 200 | 904 |
Goodwill
Evaluation of recoverable amount of goodwill has been described in note 3 of these consolidated financial statements.