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Kabel Deutschland GmbH
Notes to the consolidated financial statements
recorded additions in the customer list of T€ 280, T€ 226,706 and T€ 20,936, respectively. The
significant decrease in additions to the customer list is due to the fact that the fiscal year ended
March 31, 2009 was characterized by additions due to the Orion Acquisition. During the fiscal
year ended March 31, 2010 no major acquisitions of customer list occurred. Parts of the
customer list acquired from Orion with a carrying amount of T€ 1,298 have been sold. The
remaining useful life of the customer list is between 1.5 – 7.6 years.
Goodwill
For the years ended March 31, 2010 and March 31, 2009 the Group recorded changes
in goodwill due to acquisitions in the amount of T€ - 48,063 and T€ 335,337, respectively (no
goodwill has been recorded in the fiscal year ended March 31, 2008). These changes were
primarily due to the Orion Acquisitions (see also 1.3 Consolidation). The decrease during the
fiscal year ended March 31, 2010 results from a decrease in total acquisition costs related to
the Orion Acquisition due to purchase price reimbursements which have been allocated to
goodwill in the amount of T€ 48,063. The goodwill recognized totaled T€ 287,274 as of March
31, 2010.
Next Generation Billing System (“NGBS”)
Since 2007 KDG has been developing a new customer care and billing system called
“NGBS”. This system will replace the existing customer care and billing system starting
April 2010 and has been developed by use of external licenses and contractors as well as
internal development activities. The total amount related to the development of NGBS amounts
to T€ 25,771 (of which T€ 12,394, T€ 7,279 and T€ 6,098 are additions during the fiscal years
ended March 31, 2010, March 31, 2009 and March 31, 2008, respectively). This amount can be
allocated to costs of external licenses and contractors recognized as additions to prepayments
(software in development) of T€ 21,854 (of which T€ 9,871 (prior year: T€ 6,193, for the fiscal
year ended March 31, 2008: T€ 5,790) are additions during the fiscal year ended March 31,
2010) and internally generated software in the amount of T€ 3,917 (of which T€ 2,523 (prior
year: T€ 1,086, for the fiscal year ended March 31, 2008: T€ 308) are additions during the fiscal
year ended March 31, 2010). NGBS will be amortized over a period of 5 years.
Further additions to prepayments (“intangible assets in construction”) amounting to
T€ 2,829 (prior year: T€ 357, for the fiscal year ended March 31, 2008: T€ 0) were primarily due
to the development of an Enterprise Data Warehouse System (“EDWH”; total amount
recognized T€ 3,186).
For further information relating to intangible assets, reference is made to the fixed asset
register in Appendix 1, Appendix 2 and Appendix 3.
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3.7 Property and Equipment
Property and equipment is primarily comprised of network and IT assets, customer premise