12 Intangible assets

CHANGES IN INTANGIBLE ASSETS IN THE PERIOD JANUARY 1 TO DECEMBER 31, 2013
€ 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, 2013	17,135	23,889	3,627	17,422	8,441	70,513
Foreign exchange differences	−42	−177	−66	−263	−270	−818
Changes in consolidated Group	–	18	–	–	38	57
Additions	–	–	3,390	631	351	4,373
Transfers	−5	–	−1,850	1,856	−23	−22
Disposals	0	–	15	422	185	622
Balance at Dec. 31, 2013	17,088	23,730	5,087	19,224	8,352	73,481
Amortization and impairment Balance at Jan. 1, 2013	56	0	27	8,160	3,158	11,401
Foreign exchange differences	−6	0	0	−156	−132	−294
Changes in consolidated Group	–	0	–	–	5	5
Additions to cumulative amortization	13	–	1	2,378	1,197	3,589
Additions to cumulative impairment losses	–	–	–	85	10	96
Transfers	−4	–	−4	9	−1	0
Disposals	–	–	–	392	168	560
Reversal of impairment losses	–	–	–	–	–	–
Balance at Dec. 31, 2013	59	0	24	10,085	4,070	14,238
Carrying amount at Dec. 31, 2013	17,029	23,730	5,063	9,139	4,282	59,243

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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

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	2014	2013

Brand names by operating segment
Porsche	13,823	13,823
Scania Vehicles and Services	1,036	1,098
MAN Truck & Bus	1,127	1,127
MAN Diesel & Turbo	415	415
Ducati	404	404
Other	162	163
	16,967	17,029
Goodwill by operating segment
Porsche	18,825	18,825
Scania Vehicles and Services	2,978	3,158
MAN Truck & Bus	595	576
MAN Diesel & Turbo	250	247
Ducati	290	290
ŠKODA	146	148
Porsche Holding Salzburg	191	181
Other	303	305
	23,577	23,730

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

Of the total research and development costs incurred in 2014, €4,601 million (previous year: €4,021 million) met the criteria for capitalization under IFRSs.

The following amounts were recognized in profit or loss:

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€ million	2014	2013

Research and noncapitalized development costs	8,519	7,722
Amortization of development costs	3,026	2,464
Research and development costs recognized in the income statement	11,545	10,186

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12 Intangible assets