12 Intangible assets

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

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CHANGES IN INTANGIBLE ASSETS IN THE PERIOD JANUARY 1 TO DECEMBER 31, 2016
€ 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, 2016	17,062	23,646	6,781	23,681	8,529	79,699
Foreign exchange differences	−37	−86	−12	−90	137	−89
Changes in consolidated Group	–	9	–	–	29	37
Additions	–	–	4,857	893	385	6,135
Transfers	–	–	−4,324	4,324	12	12
Disposals	–	10	17	1,442	456	1,925
Balance at Dec. 31, 2016	17,024	23,559	7,285	27,366	8,637	83,870
Amortization and impairment Balance at Jan. 1, 2016	76	–	37	12,968	5,472	18,553
Foreign exchange differences	5	0	0	−80	84	9
Changes in consolidated Group	–	–	–	–	7	7
Additions to cumulative amortization	3	–	–	3,278	906	4,187
Additions to cumulative impairment losses	–	10	16	293	55	375
Transfers	–	–	0	–	−3	−3
Disposals	–	10	14	1,419	412	1,855
Reversal of impairment losses	–	–	–	1	0	1
Balance at Dec. 31, 2016	84	0	39	15,040	6,109	21,271
Carrying amount at Dec. 31, 2016	16,941	23,558	7,246	12,326	2,527	62,599

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	2016	2015

Brand names by operating segment
Porsche	13,823	13,823
Scania Vehicles and Services	1,017	1,059
MAN Truck & Bus	1,127	1,127
MAN Diesel & Turbo	415	415
Ducati	404	404
Other	155	158
	16,941	16,986
Goodwill by operating segment
Porsche	18,825	18,825
Scania Vehicles and Services	2,947	3,044
MAN Truck & Bus	608	607
MAN Diesel & Turbo	249	250
Ducati	290	290
ŠKODA	150	150
Porsche Holding Salzburg	197	197
Other	293	284
	23,558	23,646

The impairment 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.

Research and development costs developed as follows:

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€ million	2016	2015	%

Total research and development costs	13,672	13,612	0.4
of which: capitalized development costs	5,750	5,021	14.5
Capitalization ratio in %	42.1	36.9	–
Amortization of capitalized development costs	3,587	3,263	10.0
Research and development costs recognized in profit or loss	11,509	11,853	−2.9

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12 Intangible assets