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Patents and

     
   

distribution

Development

   
 

Goodwill

networks

expenditure

Other

Total

 

£'000

£'000

£'000

£'000

£'000

At 1 October 2007

         

Cost

5,511

3,004

10,034

1,090

19,639

Accumulated amortisation and impairment

-

(570)

(765)

(999)

(2,334)

Net book amount

5,511

2,434

9,269

91

17,305

           

Year end 30 September 2008

         

Opening net book amount

5,511

2,434

9,269

91

17,305

Exchange differences

232

-

737

(3)

966

Additions

-

-

1,208

160

1,368

Disposals

-

-

(252)

(17)

(269)

Impairment

(5,743)

(2,119)

(240)

-

(8,102)

Amortisation

-

(315)

(1,284)

(84)

(1,683)

Reclassified as assets held for sale

-

-

(36)

-

(36)

Closing net book amount

-

-

9,402

147

9,549

           

At 30 September 2008

         

Cost

5,743

3,004

11,823

1,044

21,614

Accumulated amortisation and impairment

(5,743)

(3,004)

(2,421)

(897)

(12,065)

Net book amount

-

-

9,402

147

9,549

           

Year end 30 September 2009

         

Opening net book amount

-

-

9,402

147

9,549

Exchange differences

-

-

1,312

20

1,332

Additions

-

-

 783

61

844

Disposals

-

-

(10)

(9)

(19)

Amortisation

-

-

(1,699)

(71)

(1,770)

Closing net book amount

-

-

9,788

148

9,936

 

 

 

 

 

 

At 30 September 2009

 

 

 

 

 

Cost

6,562

3,484

14,100

1,124

25,270

Accumulated amortisation and impairment

(6,562)

(3,484)

(4,312) 

(976)

(15,334)

Net book amount

-

-

9,788 

148

9,936

Development expenditure is amortised over an average duration of 5 years.

 

Other intangible assets are primarily computer software which is amortised over an average duration between 3 and 4 years.

 

NEXT:  NOTE 12.  PROPERTY, PLANT AND EQUIPMENT