Note 8 – Depreciation and amortization
Depreciation/amortization | Group | Parent Company | ||
SEK m | 2017 | 2016 | 2017 | 2016 |
Goodwill | – | – | – | 100 |
Customer relations | 34 | 29 | – | – |
Capitalized development expenses | 10 | 12 | 7 | 9 |
Trademarks and licenses | 6 | 7 | 4 | 3 |
Buildings and land improvements | 15 | 11 | 1 | 1 |
Plant and equipment | 108 | 100 | 4 | 4 |
Total depreciation/amortization | 174 | 159 | 16 | 117 |
The goodwill of the Parent Company was fully amortized as of December 31, 2016.
Depreciation/amortization are included in the cost for each function as follows:
Group | Parent Company | |||
SEK m | 2017 | 2016 | 2017 | 2016 |
Cost of goods sold | 106 | 96 | 2 | 3 |
Selling expenses | 7 | 7 | – | – |
Administrative expenses | 26 | 27 | 14 | 15 |
Research and development expenses | 0 | 0 | 0 | 0 |
Other operating expenses | 34 | 29 | – | 100 |
Total depreciation/amortization | 173 | 159 | 16 | 117 |
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 | 2017 | 2016 | 2017 | 2016 |
Capitalized development expenses | – | – | – | – |
Buildings and land improvements | – | – | – | – |
Plant and equipment | – | – | – | – |
Construction in progress and advance payments for tangible fixed assets | – | – | – | – |
Total impairment | 0 | 0 | 0 | 0 |
Impairment is included in the cost for each function as follows:
Group | Parent Company | |||
SEK m | 2017 | 2016 | 2017 | 2016 |
Selling expenses | – | – | – | – |
Other operating expenses | – | – | – | – |
Total impairment | 0 | 0 | 0 | 0 |