Å kodaAuto ANNUAL REPORT 2006 - Skoda Auto

3. Intangible assets (CZK million)
Capitalised Capitalised Other Total
development development intangible assets
costs for products costs for products
currently in use under development
Costs
Balance at 1.1.2005 18,663 1,651 2,801 23,115
Additions 414 2,447 124 2,985
Disposals – – (57) (57)
Transfers 289 (289) – –
Balance at 31.12.2005 19,366 3,809 2,868 26,043
Amortization and impairment
Balance at 1.1.2005 (9,412) – (1,101) (10,513)
Amortisation (2,081) – (423) (2,504)
Disposals and transfers – – 62 62
Balance at 31.12.2005 (11,493) – (1,462) (12,955)
Carrying amount at 31.12.2005 7,873 3,809 1,406 13,088
Capitalised Capitalised Other Total
development development intangible assets
costs for products costs for products
currently in use under development
Costs
Balance at 1.1.2006 19,366 3,809 2,868 26,043
Additions 624 2,137 205 2,966
Disposals – – (102) (102)
Transfers 2,992 (2,992) (13) (13)
Balance at 31.12.2006 22,982 2,954 2,958 28,894
Amortization and impairment
Balance at 1.1.2006 (11,493) – (1,462) (12,955)
Amortisation (2,367) – (430) (2,797)
Disposals – – 91 91
Balance at 31.12.2006 (13,860) – (1,801) (15,661)
Carrying amount at 31.12.2006 9,122 2,954 1,157 13,233
Other intangible assets include mainly rights to use the equipment of the Volkswagen group for the development of new platforms and
software.
Amortisation of intangible assets of CZK 2,602 million (2005: CZK 2,342 million) is included in the cost of sales, CZK 57 million (CZK 2005:
41 million) in distribution expenses, and CZK 138 million (2005: CZK 121 million) in administrative expenses.
The following amounts were recognised as research and development expenses:
2006 2 005
Research and non-capitalised development costs 1,940 2,552
Amortisation of development costs 2,367 2,081
Research and development costs recognised in the income statement 4,307 4,633
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