2010Annual Report - Schneider Electric CZ, s.r.o.

Note 5 Depreciation, amortisation and provision expense
Depreciation, amortisation and provision expenses recognised in operating expenses were as follows:
CONSOLIDATED FINANCIAL STATEMENTS
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
2010 2009
Included in cost of sales:
Depreciation and amortisation (373) (343)
Provisions
Included in selling, general and administrative expenses:
(44) (10)
Depreciation and amortisation (131) (130)
Provisions (13) (90)
DEPRECIATION, AMORTISATION AND PROVISION EXPENSE (561) (573)
In 2010, provisions in an amount of EUR30 million were recorded in
other operating income and expenses.
The net amount of impairment losses on non-current assets totaled
EUR30 million, of which EUR15 million in goodwill impairment
Note 6 Other operating income and expenses
Other operating income and expenses break down as follows:
(note 8), and EUR15 million in other operating income and expenses
(note 6).
2010 2009
Impairment losses on assets (34) (12)
Gains on asset disposals 25 11
Losses on asset disposals (5) (17)
Costs of acquisitions (31) (26)
Pension plan curtailments 8 92
Others 45 14
OTHER OPERATING INCOME AND EXPENSES 8 62
Impairment losses on tangible and intangible assets break down
as follows:
• an SAP application module currently being replaced for
EUR15 million;
• a property for EUR12 million;
• research and development projects for EUR5 million.
Costs relating to acquisitions refer to the acquisition of the Areva
Distribution business for an amount of EUR25 million.
The line “Others” includes mainly a reversal of provision for
EUR22 million due to changes in paid vacation modalities in the US
and an insurance claim for EUR17 million.
2010 REGISTRATION DOCUMENT SCHNEIDER ELECTRIC 171
5