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Notes to the consolidated financial statements
Year ended 31 July 2007
12. Intangible assets: other
| Software £m |
Trade names and brands £m |
Customer relationships £m |
Other £m |
Total £m |
|
|---|---|---|---|---|---|
| Cost | |||||
| At 1 August 2006 | 53 | 39 | 295 | 12 | 399 |
| Exchange rate adjustment | – | 1 | (22) | – | (21) |
| Additions | 54 | 241 | 297 | 11 | 603 |
| At 31 July 2007 | 107 | 281 | 570 | 23 | 981 |
| Accumulated amortisation and impairment losses | |||||
| At 1 August 2006 | 14 | 5 | 42 | 5 | 66 |
| Exchange rate adjustment | – | – | (5) | (1) | (6) |
| Amortisation charge for the year | 9 | 19 | 96 | 4 | 128 |
| Impairment charge for the year | – | – | 3 | – | 3 |
| At 31 July 2007 | 23 | 24 | 136 | 8 | 191 |
| Net book amount at 31 July 2007 | 84 | 257 | 434 | 15 | 790 |
| Software £m |
Trade names and brands £m |
Customer relationships £m |
Other £m |
Total £m |
|
|---|---|---|---|---|---|
| Cost | |||||
| At 1 August 2005 | 40 | 14 | 87 | 7 | 148 |
| Exchange rate adjustment | – | (1) | (12) | – | (13) |
| Additions | 25 | 26 | 220 | 5 | 276 |
| At 31 July 2006 | (12) | – | – | – | (12) |
| 53 | 39 | 295 | 12 | 399 | |
| Accumulated amortisation | |||||
| At 1 August 2005 | |||||
| Exchange rate adjustment | 9 | – | 4 | 2 | 15 |
| Amortisation charge for the year | (1) | – | (2) | – | (3) |
| Impairment charge for the year | 6 | 5 | 40 | 3 | 54 |
| At 31 July 2006 | 14 | 5 | 42 | 5 | 66 |
| Net book amount at 31 July 2006 | 39 | 34 | 253 | 7 | 333 |
Software assets are generally either purchases from third parties or internally generated. In 2007 a small amount of software (£4 million) was acquired with the DT Group. Other intangible assets arise on business combinations. Included in the amounts above are £60 million (2006: £28 million) relating to assets under construction.