Annual Report 2010 - Enel.com

subsequently sold in December 2010;
> the share of the property, plant and equipment of Enel
Unión Fenosa Renovables (€245 million) that will be
sold under the agreement with Gas Natural;
> the plants of Endesa Ireland (€127 million).
16. Intangible assets - €39,071 million
Changes in intangible assets for 2009 and 2010 are shown below:
196 Enel Annual Report 2010 Consolidated financial statements
In 2009, “other changes” included the effect of the allocation
of the purchase price of 25.01% of Endesa, as
discussed in note 6 of these consolidated financial statements.
Industrial
patents Concessions,
Assets
and licenses,
under
intellectual trademarks Service
development
Development property and similar concession
and
Millions of euro
costs rights rights arrangements Other advances Goodwill Total
Cost 45 850 8,314 1,372 1,606 298 16,039 28,524
Accumulated amortization
Balance at January 1, 2009
13 521 201 638 - - 1,373
restated 32 329 8,113 1,372 968 298 16,039 27,151
Capital expenditure 2 54 11 195 45 291 - 598
Assets entering service 1 94 1 52 (148) - -
Exchange rate differences (1) 10 843 582 (58) 1 218 1,595
Change in scope of
consolidation 3 69 4,381 806 69 43 3,476 8,847
Amortization (2) (183) (231) (151) (104) - - (671)
Impairment losses - - (10) (90) (1) (3) (104)
Other changes - 62 2,301 45 285 (63) (685) 1,945
Reclassification to “Assets held
for sale” - (1) (70) (570) - - (641)
Total changes 3 105 7,226 1,477 (371) 123 3,006 11,569
Cost 50 1,138 15,771 2,849 1,339 421 19,045 40,613
Accumulated amortization 15 704 432 - 742 - - 1,893
Balance at December 31, 2009
restated 35 434 15,339 2,849 597 421 19,045 38,720
Capital expenditure 2 119 10 350 49 178 - 708
Assets entering service - 167 1 - 58 (226) - -
Exchange rate differences - 9 1,244 333 6 2 82 1,676
Change in scope of
consolidation 4 - - - 1 - 41 46
Amortization - (239) (267) (241) (106) - - (853)
Impairment losses - - 1 - (7) (1) (13) (20)
Other changes - 24 (53) (51) 44 (23) 193 134
Reclassification to “Assets held
for sale” (28) (10) (425) - 1 - (878) (1,340)
Total changes (22) 70 511 391 46 (70) (575) 351
Cost 13 2,087 16,783 4,611 1,442 351 18,470 43,757
Accumulated amortization - 1,583 933 1,371 799 - - 4,686
Balance at December 31, 2010 13 504 15,850 3,240 643 351 18,470 39,071