Audited by PwC

Note 5 - Depreciation, amortization, and impairment losses

2008 2007
    DKK million  DKK million  
Recognized in the income statement under the following items:
Cost of goods sold 351  296 
Sales and distribution costs 15  13 
Research and development costs 80  71 
Administrative costs   13  15   
Depreciation and impairment losses, property, plant and equipment, total 459  395 
Recognized in the income statement under the following items:
Cost of goods sold 55  44 
Sales and distribution costs 10  14 
Research and development costs 22  32 
Administrative costs   10   
Amortization and impairment losses, intangible assets, total 97  95 
Depreciation, amortization, and impairment losses, total   556  490   
Of which impairment losses on buildings are DKK 15 million in 2008, included in Cost of goods sold.
 
Of which impairment losses on goodwill and know-how are DKK 15 million in 2008, included in Cost of goods sold, while impairment losses on goodwill of DKK 22 million were included in Cost of goods sold and Research and development costs in 2007 (DKK 11 million in each item).