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.