Notes to the consolidated financial statements – analysis of items in the primary statements
12. Other intangible assets
| Software £m |
Acquisition-related £m |
Other £m |
Total £m |
|
|---|---|---|---|---|
| Non-current | ||||
| Cost at 1 April 2006 | 292 | 164 | 33 | 489 |
| Exchange adjustments | (5) | – | (5) | (10) |
| Acquisition of subsidiary undertakings | – | – | 55 | 55 |
| Additions | 20 | – | 12 | 32 |
| Reclassification to assets of businesses held for sale | (21) | (164) | (71) | (256) |
| Cost at 31 March 2007 | 286 | – | 24 | 310 |
| Exchange adjustments | 2 | – | 2 | 4 |
| Acquisition of subsidiary undertakings (note 28) | 42 | 93 | – | 135 |
| Additions | 44 | – | 1 | 45 |
| Disposals | (1) | – | – | (1) |
| Cost at 31 March 2008 | 373 | 93 | 27 | 493 |
| Amortisation at 1 April 2006 | 142 | 17 | 9 | 168 |
| Exchange adjustments | (3) | – | (3) | (6) |
| Amortisation charge for the year (i) | 38 | 11 | 5 | 54 |
| Reclassification to assets of businesses held for sale | (12) | (28) | (10) | (50) |
| Amortisation at 31 March 2007 | 165 | – | 1 | 166 |
| Exchange adjustments | 1 | – | – | 1 |
| Amortisation charge for the year (i) | 48 | 4 | 2 | 54 |
| Amortisation at 31 March 2008 | 214 | 4 | 3 | 221 |
| Net book value at 31 March 2008 | 159 | 89 | 24 | 272 |
| Net book value at 31 March 2007 | 121 | – | 23 | 144 |
(i) Includes amounts in respect of discontinued operations of £nil (2007: £13m).
Current other intangible assets are presented together with inventories in note 18 and consist of emissions allowances of £145m (2007: £2m).