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annual report - FIAT SpA

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In 2010 and in 2009 changes in accumulated amortisation and impairment losses were as follows:<br />

(€ million)<br />

At 31<br />

December<br />

2009<br />

Amortisation<br />

Impairment<br />

losses<br />

Divestitures<br />

Changes in the<br />

scope of<br />

consolidation<br />

Translation<br />

differences<br />

and other<br />

changes<br />

Reclassified to<br />

Discontinued<br />

Operations<br />

At 31<br />

December<br />

2010<br />

Goodwill 661 - - - - 42 (511) 192<br />

Trademarks and other intangible assets with<br />

indefinite useful lives 41 - - - - 4 (45) -<br />

Development costs externally acquired 2,001 301 10 (19) - 5 (309) 1,989<br />

Development costs internally generated 2,253 434 32 (5) - 75 (1,064) 1,725<br />

Total Development costs 4,254 735 42 (24) - 80 (1,373) 3,714<br />

Patents, concessions and licenses externally<br />

acquired 917 118 - (3) 1 11 (459) 585<br />

Other intangible assets externally acquired 595 86 6 (48) - 18 (299) 358<br />

Advances and intangible assets in progress<br />

externally acquired 20 - 4 - - - - 24<br />

Total accumulated amortisation and<br />

impairment of Intangible assets 6,488 939 52 (75) 1 155 (2,687) 4,873<br />

(€ million)<br />

At 31<br />

December<br />

2008<br />

Amortisation<br />

Impairment<br />

losses<br />

Divestitures<br />

Changes in the<br />

scope of<br />

consolidation<br />

Translation<br />

differences<br />

and other<br />

changes<br />

Reclassified<br />

to Assets<br />

held<br />

for sale<br />

At 31<br />

December<br />

2009<br />

Goodwill 674 - - - - (13) - 661<br />

Trademarks and other intangible assets with<br />

indefinite useful lives 43 - - - - (2) - 41<br />

Development costs externally acquired 1,646 286 50 - - 19 - 2,001<br />

Development costs internally generated 1,771 419 64 (32) - 31 - 2,253<br />

Total Development costs 3,417 705 114 (32) - 50 - 4,254<br />

Patents, concessions and licenses externally<br />

acquired 801 126 - (7) (1) 1 (3) 917<br />

Other intangible assets externally acquired 513 73 - (8) (2) 19 - 595<br />

Advances and intangible assets in progress<br />

externally acquired 10 - 10 - - - - 20<br />

Total accumulated amortisation and<br />

impairment of Intangible assets 5,458 904 124 (47) (3) 55 (3) 6,488<br />

Fiat Group Consolidated Financial Statements at 31 December 2010 147

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