NOTE 4


		2015
		Capitalised software Rm	Patents, trademarks, development costs Rm	Supplier relationships costs Rm	Accumulated depreciation and impairments Rm	Total intangible assets Rm
4.	Intangible assets
	Cost
	At 1 October	1 044	134	1 060	118	2 356
	Subsidiaries acquired	7	2	6	19	35
	Other additions	141	23			164
	Subsidiaries disposed	(15)				(15)
	Other disposals	(32)	(30)		(14)	(77)
	Other reclassification	(1)	(2)			(3)
	Translation differences	39	1	168	3	211
	At 30 September	1 183	128	1 234	126	2 672
	Accumulated amortisation and impairment
	At 1 October	690	119	112	56	977
	Charge for the year (note 20)	85	6	22	16	129
	Subsidiaries disposed	(11)				(11)
	Other disposals	(31)	(30)		(14)	(76)
	Other reclassification		2	1	(1)	2
	Impairment^^
	Translation differences	22	1	27	3	54
	At 30 September	756	98	162	60	1 075
	Carrying amount
	At 30 September	427	31	1 073	66	1 597
	Less amounts classified as held for sale	(97)				(97)
	Total group	330	31	1 073	66	1 500


	2014
	Capitalised software Rm	Patents, trademarks, development costs Rm	Supplier relationships costs Rm	Customer relationships, order backlog Rm	Total intangible assets Rm
Intangible assets
Cost
At 1 October	951	150	946	107	2 154
Subsidiaries acquired			32	9	41
Other additions	83	3			86
Subsidiaries disposed	(5)	(6)			(11)
Other disposals	(5)	(14)			(19)
Other reclassification
Translation differences	20	1	82	2	105
At 30 September	1 044	134	1 060	118	2 356
Accumulated amortisation and impairment
At 1 October	519	127	74	35	755
Charge for the year (note 20)	86	9	27	20	142
Subsidiaries disposed	(5)	(5)			(10)
Other disposals	(5)	(14)			(19)
Other reclassification
Impairment^^	82	1			83
Translation differences	13	1	11	1	26
At 30 September	690	119	112	56	977
Carrying amount
At 30 September	355	15	948	62	1 380
Less amounts classified as held for sale
Total group	355	15	948	62	1 380


	2013
	Capitalised software Rm	Patents, trademarks, development costs Rm	Supplier relationships costs Rm	Customer relationships, order backlog Rm	Total intangible assets Rm
Intangible assets
Cost
At 1 October	695	140	723	64	1 622
Subsidiaries acquired	8		107	40	155
Other additions	200	4			204
Subsidiaries disposed	(4)				(4)
Other disposals	(1)				(1)
Other reclassification	4	1			5
Translation differences	49	5	116	3	173
At 30 September	951	150	946	107	2 154
Accumulated amortisation and impairment
At 1 October	419	104	40	10	573
Charge for the year (note 20)	70	17	24	25	136
Subsidiaries disposed	(4)				(4)
Other disposals	(1)				(1)
Other reclassification		1			1
Impairment^^		1			1
Translation differences	35	4	10		49
At 30 September	519	127	74	35	755
Carrying amount
At 30 September	432	23	872	72	1 399
Less amounts classified as held for sale
Total group	432	23	872	72	1 399

^^ The impairment in 2014 relates to the impairment of the intangible supply chain management solution built for Ellerines. As the company was placed into business rescue, the recoverable amount based on value in use was deemed to be nil with no future recoverability.

Significant intangible assets

The group acquired intangible assets at an initial cost of R6.3 million, (2014: R32 million; 2013: R107.1 million) with indefinite useful lives.

A detailed breakdown of the carrying value of intangible assets with an indefinite life has been shown below.


Significant cash-generating units (CGUs)	Category/class of intangible assets	2015 Rm	2014 Rm	2013 Rm
Equipment Russia	Supplier relationship costs	173	141	126
Equipment South Africa	Supplier relationship costs	277	277	277
Equipment southern Africa	Supplier relationship costs	583	477	424
Other	Supplier relationship costs	39	32
Total indefinite life intangible assets		1 073	927	827
Intangible assets with finite useful lives	Supplier relationship costs		21	45
Total carrying value		1 073	948	872

The above indefinite life intangible assets are tested annually for impairment, using the valuation techniques outlined in note 3.

The pre-tax nominal discount rate applied as well as the long-term growth rates applied to extrapolate cash flows have been shown below.

The pre-tax nominal discount rates applied are as follows:


Significant CGUs	Geographical location	Currency	2015 %	2014 %	2013 %
Equipment Russia	Russia	USD	12.4	12.9	12.2
Equipment South Africa	South Africa	ZAR	16.2	16.1	14.9
Equipment southern Africa	Rest of Africa	USD	12.3	9.9	8.8
Other	South Africa	ZAR	15.2 to 15.4	14.3	n/a

Long-term growth rates applied to extrapolate cash flows are as follows:


Significant CGUs	Geographical location	Currency	2015 %	2014 %	2013 %
Equipment Russia	Russia	USD	2.0	2.0	3.8
Equipment South Africa	South Africa	ZAR	4.5	4.5	4.5
Equipment southern Africa	Rest of Africa	USD	2.0	2.0	1.0
Other	South Africa	ZAR	5.0	5.0	n/a

Refer to note 3 for information regarding the other key assumptions used as well as detail on the valuation method applied in relation to the valuation of the cash-generating units.

The Equipment southern Africa, South Africa and Russia indefinite life intangible assets classified as supplier relationship costs are in relation to dealer agreements. The indefinite useful life is supported by Barloworld’s long-standing relationship with Caterpillar Incorporated, (CAT) as the exclusive CAT mining equipment dealer in southern Africa and parts of Russia.