For the year ended 31 December 2005 development costs are capitalized at cost. These intangible assets have been assessed to have a definite life at 1 January 2004 and is amortized using the straight-line method over a period of 2 years. These assets are tested for impairment when an indicator of impairment arises.

Patents and licenses represent intangible assets purchased individually. The useful lives of these intangible assets have been estimated as having definite lives of 16 years and are amortized under the straight-line method.