DHL 2008 Annual Report Download - page 154

Deutsche Post World Net Annual Report 2008
15 Depreciation, amortisation and impairment losses
€ m 2007 2008
restated 1)
Amortisation of intangible assets,
excluding the impairment of goodwill 509 826
Depreciation of property, plant and equipment
Land and buildings 487 203
Technical equipment and machinery 498 338
Other equipment, operating and offi ce equipment,
vehicle fl eet 568 480
Aircraft 126 202
Advance payments 6 3
1,685 1,226
Depreciation / amortisation of other non-current assets 2 0
2,196 2,052
Impairment of goodwill 0610
Depreciation, amortisation
and impairment losses 2,196 2,662
1) Change in presentation of the Deutsche Postbank Group (see Notes 3 and 5).
Depreciation, amortisation and impairment losses include
expenses of   million relating to restructuring and reorganisa-
tion measures within the Group.
Depreciation, amortisation and impairment losses include
  million (previous year:   million) in respect of write-downs.
Of that amount,   million relates to intangible assets (previous
year:   million) and   million to land and buildings (previous
year:   million), whilst   million relates to the remaining prop-
erty, plant and equipment (previous year:   million).
In addition, the Exel brand name was fully written down in
 nancial year  in the amount of   million since the use of
the brand was discontinued.
Impairment of goodwill amounting to   million related
to the goodwill of Supply Chain, whilst   million related to .
Further details can be found in Note 3.
At segment level, the amounts of impairment losses on non-
current assets (excluding impairment of goodwill) were as follows:
€ m
2007 2008
MAIL 3 4
EXPRESS 596 125
GLOBAL FORWARDING / FREIGHT 0 0
SUPPLY CHAIN / CIS 13 19
Corporate Center / Other 065
Write-downs 612 213
In the Americas region of the  Division in the previ-
ous year, intangible assets (excluding goodwill) were written down
fully in the amount of   million whilst items of property, plant
and equipment were written down by   million to their fair value
less costs to sell.
As at  July , accompanying the division of the Express
Americas  into the International Americas  and the 
Express , impairment losses were no longer recognised for the
Express Americas  as a whole and continued to be recognised
only for the  Express .  e reason for this was the decision by
management, a er considering the restructuring options, to treat
the  Express region and the International Americas region di er-
ently. Business operations would be restructured only in the , on
the basis of di erentiation between domestic business products and
international business products. As a result of this decision, impair-
ment losses were no longer recognised in respect of the International
Americas . Impairment losses amounting to   million were
recognised for non-current assets in the year under review in respect
of the  Express .
16 Other operating expenses
€ m 2007 2008
restated 1)
Travel and training costs 483 450
Closure costs 53 411
Other business taxes 371 378
Warranty expenses, refunds
and compensation payments 365 326
Write-downs of current assets 227 321
Cost of purchased cleaning,
transport and security services 297 302
Consulting costs 292 272
Telecommunication costs 298 269
Expenses from currency translation differences 266 269
Expenses from derivatives 4221
Offi ce supplies 221 207
Legal costs 86 167
Other public relations expenses 151 163
Entertainment and corporate hospitality expenses 165 163
Advertising expenses 189 142
Insurance costs 135 118
Additions to provisions 5112
Expenses for disposal of non-current assets 109 92
Prior-period other operating expenses 41 85
Services provided by the Federal Posts
and Telecommunications Agency 71 70
Expenses for public relations
and customer support 98 70
Commissions paid 61 64
Contributions and fees 30 37
Audit costs 36 36
Monetary transaction costs 34 35
Donations 17 18
Miscellaneous 80 348
Other operating expenses 4,185 5,146
1) Change in presentation of the Deutsche Postbank Group (see Notes 3 and 5).
Other operating expenses include expenses of  , mil-
lion that relate to restructuring and reorganisation measures within
the Group.
Miscellaneous other operating expenses include a number
of individual items.
Taxes other than income taxes are either recognised under
the related expense item or, if no speci c allocation is possible, under
other operating expenses.
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