12 Intangible assets

CHANGES IN INTANGIBLE ASSETS IN THE PERIOD JANUARY 1 TO DECEMBER 31, 2014
€ million	Brand names	Goodwill	Capitalized development costs for products under development	Capitalized development costs for products currently in use	Other intangible assets	Total

Cost Balance at Jan. 1, 2014	17,088	23,730	5,087	19,224	8,352	73,481
Foreign exchange differences	−53	−161	2	30	15	−166
Changes in consolidated Group	–	8	–	–	53	62
Additions	–	–	3,652	949	360	4,961
Transfers	10	–	−2,306	2,307	16	26
Disposals	–	–	8	1,100	504	1,611
Balance at Dec. 31, 2014	17,045	23,577	6,428	21,409	8,292	76,752
Amortization and impairment Balance at Jan. 1, 2014	59	0	24	10,085	4,070	14,238
Foreign exchange differences	10	0	0	17	6	32
Changes in consolidated Group	–	–	–	–	3	3
Additions to cumulative amortization	10	–	0	2,948	1,050	4,009
Additions to cumulative impairment losses	–	–	10	67	13	91
Transfers	–	–	−7	7	1	1
Disposals	–	–	–	1,031	505	1,536
Reversal of impairment losses	–	–	13	8	–	20
Balance at Dec. 31, 2014	79	0	14	12,085	4,639	16,818
Carrying amount at Dec. 31, 2014	16,967	23,577	6,413	9,324	3,654	59,935

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CHANGES IN INTANGIBLE ASSETS IN THE PERIOD JANUARY 1 TO DECEMBER 31, 2015
€ million	Brand names	Goodwill	Capitalized development costs for products under development	Capitalized development costs for products currently in use	Other intangible assets	Total

Cost Balance at Jan. 1, 2015	17,045	23,577	6,428	21,409	8,292	76,752
Foreign exchange differences	16	64	−27	52	−189	−85
Changes in consolidated Group	–	5	–	–	43	48
Additions	–	–	4,043	978	506	5,526
Transfers	–	–	−3,652	3,652	16	17
Disposals	–	–	11	2,410	138	2,559
Balance at Dec. 31, 2015	17,062	23,646	6,781	23,681	8,529	79,699
Amortization and impairment Balance at Jan. 1, 2015	79	0	14	12,085	4,639	16,818
Foreign exchange differences	−7	0	0	39	−83	−50
Changes in consolidated Group	–	–	–	–	14	14
Additions to cumulative amortization	4	–	–	3,098	989	4,091
Additions to cumulative impairment losses	–	–	31	133	21	186
Transfers	–	–	−8	8	−2	−2
Disposals	–	–	–	2,396	105	2,501
Reversal of impairment losses	–	–	–	1	–	1
Balance at Dec. 31, 2015	76	–	37	12,968	5,472	18,553
Carrying amount at Dec. 31, 2015	16,986	23,646	6,744	10,713	3,058	61,147

Other intangible assets comprise in particular concessions, purchased customer lists and dealer relationships, industrial and similar rights, and licenses in such rights and assets.

The allocation of the brand names and goodwill to the operating segments is shown in the following table:

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€ million	2015	2014

Brand names by operating segment
Porsche	13,823	13,823
Scania Vehicles and Services	1,059	1,036
MAN Truck & Bus	1,127	1,127
MAN Diesel & Turbo	415	415
Ducati	404	404
Other	158	162
	16,986	16,967
Goodwill by operating segment
Porsche	18,825	18,825
Scania Vehicles and Services	3,044	2,978
MAN Truck & Bus	607	595
MAN Diesel & Turbo	250	250
Ducati	290	290
ŠKODA	150	146
Porsche Holding Salzburg	197	191
Other	284	303
	23,646	23,577

The recoverability test for recognized goodwill is based on value in use. Recoverability is not affected by a variation in the growth forecast with respect to the perpetual annuity or in the discount rate of +/−0.5 percentage points.

Of the total research and development costs incurred in 2015, €5,021 million (previous year: €4,601 million) met the criteria for capitalization under IFRSs.

The following amounts were recognized in profit or loss:

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€ million	2015	2014

Research and non-capitalized development costs	8,591	8,519
Amortization of development costs	3,263	3,026
Research and development costs recognized in the income statement	11,853	11,545

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12 Intangible assets