Note 8 – Depreciation/Amortization

Depreciation/Amortization Group Parent Company
SEK m 2016 2015 2016 2015
Goodwill 100 100
Customer relations 29 27
Capitalized development expenditures 12 13 9 10
Trademarks and licenses 7 5 3 2
Buildings and land improvements 11 10 1 0
Plant and equipment 100 101 4 5
Total depreciation/amortization, continuing operations 159 156 117 119
Depreciation/amortization, discontinued operations 0

Depreciation/amortization are included in the cost for each function as follows:

  Group Parent Company
SEK m 2016 2015 2016 2015
Cost of goods sold 96 95 3 2
Selling expenses 7 7
Administrative expenses 27 26 15 15
Research and development expenses 0 1 0 1
Other operating expenses 29 27 100 100
Total depreciation/amortization 159 156 117 119

Depreciation/amortization reported under the heading “Other operating expenses” for the Parent Company in the table above relates entirely to amortization of goodwill.

Impairment Group Parent Company
SEK m  2016 2015  2016 2015
Capitalized development expenditures
Building and land improvements 1 1
Plant and equipment 2 3
Construction in progress and advance payments for tangible fixed assets
Total impairment 0 3 0 4

All impairment relates to continuing operations.

Impairment is included in the cost for each function as follows:

Group Parent Company
SEK m 2016 2015 2016 2015
Selling expenses
Other operating expenses 3 4
Total impairment 0 3 0 4