20Financial information concerning the asset base,the financial condition and the results of the issuer20.2. HISTORICAL FINANCIAL INFORMATIONNOTE 4 OTHER INTANGIBLE ASSETSOther intangible assets are broken down by type as follows :(in thousands of euros) December 31, 2009 December 31, 2008Concessions, patents and similar rights 48,161 20,832Software 4,395 2,365Other intangible assets 21,912 20,392Intangible assets in progress 16 11Other intangible assets 74,484 43,600Net other intangible assets amounted to 74,484 thousandeuros at December 31, 2009 compared with43,600 thousand euros one year earlier. The changeduring 2009 was due primarily to (4,754) thousandeuros in amortization expense, 17,654 thousandeuros on acquisitions and 5,318 euros in changes inconsolidation scope, and the balance resulting fromreclassifications, changes in foreign exchange ratesand disposals.At December 31, 2008, net other intangible assetsamounted to 43,600 thousand euros compared with29,262 at December 31, 2007. The change during2008 was due primarily to (3,801) thousand eurosin amortization expense, 16,337 thousand euroson acquisitions, changes in consolidation scope of12 thousand euros, and the balance resulting fromreclassifications, changes in foreign exchange ratesand disposals.Research and Development costs recorded asexpenditure in 2009 amount to 1,757 thousand euros(2,113 in 2008).NOTE 5 PROPERTY, PLANT AND EQUIPMENTOther intangible assets break down by type as follows :Gross values(in thousands of euros)Land &buildingsIndustrialequipmentOther property,plant andequipmentFixed assetswork- in-progress and advances/downpaymentsAt December 31, 2007 662,905 1,827,413 124,324 171,338 2,785,980Acquisitions 46,275 76,139 21,654 162,072 306,140Disposals (5,499) (20,670) (9,803) (909) (36,881)Changes in consolidationscope 721 15,214 2,741 15,471 34,147Change in foreign exchangerates 2,843 (31,123) 3,548 6,895 (17,837)Other movements 18,351 55,855 1,456 (76,438) (776)At December 31, 2008 725,596 1,922,828 143,920 278,429 3,070,773Acquisitions 24,490 56,196 8,934 165,865 255,485Disposals (5,632) (29,568) (8,972) (221) (44,393)Changes in consolidationscope 2,150 1,057 18 1,482 4,707Change in foreign exchangerates (7,377) (19,227) (1,079) (9,971) (37,654)Other movements 59,391 210,321 1,677 (270,814) 575At December 31, 2009 798,618 2,141,607 144,498 164,770 3,249,493Total144 VICAT - 2009 registration document
Financial information concerning the asset base,20the financial condition and the results of the issuer20.2. HISTORICAL FINANCIAL INFORMATIONDepreciation andimpairment(in thousands of euros)Land &buildingsIndustrialequipmentOther property,plant andequipmentFixed assetswork- in-progress and advances/downpaymentsAt December 31, 2007 (255,864) (942,412) (87,598) (45) (1,285,919)Increase (22,866) (95,556) (12,722) (8) (131,152)Decrease 2,226 18,190 8,941 46 29,401Changes in consolidationscope (249) (661) (395) (1,305)Change in foreignexchange rates (1,239) 17,789 (1,896) (1) 14,654Other movements 261 1,269 (332) 1,198At December 31, 2008 (277,731) (1,001,381) (94,002) (8) (1,373,123)Increase (25,783) (105,318) (13,358) (144,459)Decrease 4,790 27,810 8,221 40,821Changes in consolidationscope (523) (383) (16) (922)Change in foreignexchange rates 1,767 8,722 2 10,491Other movements 87 (117) 27 8 5At December 31, 2009 (297,393) (1,070,667) (99,126) (1,467,186)TotalNet book value atDecember 31, 2008 447,865 921,447 49,918 278,421 1,697,650Net book value atDecember 31, 2009 501,225 1,070,940 45,372 164,770 1,782,307Fixed assets work-in-progress amounted to 136 millionseuros at December 31, 2009 (202 million eurosat December 31, 2008) and advances /down paymentson plant, property and equipment represented29 million euros at December 31, 2009 (77million euros at December 31, 2008). For the record,the overall increase of more than 107 million eurosin these items from 2007 to 2008 was related to thecontinuation in 2008 of the “Performance 2010” industrialinvestment program, particularly in France,Turkey, Senegal and Egypt. These programs wereintended primarily to increase production capacities,particularly in France, Turkey, Egypt, Senegal and theUnited States.Contractual commitments to acquire tangible andintangible assets amounted to 70 million euros atDecember 31, 2009 (151 million euros at December31, 2008).2009 registration document - VICAT 145