Mercedes 2013 Annual Report Download - page 209

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F | Consolidated Financial Statements | Notes to the Consolidated Financial Statements
Table  F.31 shows the line items of the consolidated
statement of income in which total amortization expense
for intangible assets is included.
Intangible assets include capitalized borrowing costs
on qualified assets according to IAS 23 which related only
to capitalized development costs. In 2013, borrowing costs
in the amount of €17 million (2012: €21 million) were capitalized;
amortization amounted to €4 million (2012: €0 million).
The base for the calculation of borrowing costs was an average
cost of debt of 0.9% (2012: 1.5%).
Amortization expense for intangible assets
in the consolidated statement of income
2013 2012
In millions of euros
Cost of sales 1,319 1,117
Selling expenses 30 32
General administrative expenses 25 26
Research and non-capitalized development costs 65
1,380 1,180
F.31
Property, plant and equipment
Land, leasehold
improvements and
buildings including
buildings on land
owned by others
Technical
equipment
and machinery
Other
equipment,
factory and
office
equipment
Advance
payments
relating to plant
and equipment
and construction
in progress Total
In millions of euros
Acquisition or manufacturing costs
Balance at January 1, 2012 14,752 20,070 19,001 1,898 55,721
Additions due to business combinations -----
Other additions 312 944 1,656 1,913 4,825
Reclassifications 232 728 520 -1,480 -
Disposals -138 -784 -606 -18 -1,546
Other changes1-217 -198 -289 -53 -757
Balance at December 31, 2012 14,941 20,760 20,282 2,260 58,243
Additions due to business combinations –––––
Other additions 218 1,181 1,853 1,833 5,085
Reclassifications 199 918 536 -1,666 -13
Disposals -76 -945 -700 -27 -1,748
Other changes1- 447 -339 -463 -127 -1,376
Balance at December 31, 2013 14,835 21,575 21,508 2,273 60,191
Depreciation
Balance at January 1, 2012 7,858 14,148 14,534 136,541
Additions 291 955 1,641 -2,887
Reclassifications 1 1 -2 - -
Disposals -99 -744 -531 - -1,374
Other changes1-83 -123 -204 - -410
Balance at December 31, 2012 7,968 14,237 15,438 137,6 44
Additions 258 1,070 1,664 –2,992
Reclassifications –––––
Disposals -32 -875 -625 –-1,532
Other changes1-150 -207 -335 .-692
Balance at December 31, 2013 8,044 14,225 16,142 138, 412
Carrying amount at December 31, 2012 6,973 6,523 4,844 2,259 20,599
Carrying amount at December 31, 2013 6,791 7,350 5,366 2,272 21,779
1 Primarily changes from currency translation.
F.32