12 Intangible assets

CHANGES IN INTANGIBLE ASSETS IN THE PERIOD JANUARY 1 TO DECEMBER 31, 2018
€ million	Brand names	Goodwill	Capitalized development costs for products under development	Capitalized development costs for products currently in use	Other intangible assets	Total

Cost Balance at Jan. 1, 2018	16,995	23,443	7,115	28,952	8,588	85,093
Foreign exchange differences	−43	−131	−20	−125	−103	−421
Changes in consolidated Group	–	6	–	0	12	18
Additions	–	–	4,192	1,042	581	5,815
Transfers	–	–	−4,040	4,040	41	41
Disposals	–	–	32	1,890	127	2,049
Balance at Dec. 31, 2018	16,952	23,318	7,215	32,020	8,992	88,496
Amortization and impairment Balance at Jan. 1, 2018	83	0	95	14,999	6,496	21,674
Foreign exchange differences	−2	0	−1	−55	−79	−137
Changes in consolidated Group	–	0	0	–	−1	−1
Additions to cumulative amortization	3	–	–	3,665	669	4,337
Additions to cumulative impairment losses	–	–	3	41	13	57
Transfers	–	–	−15	15	1	1
Disposals	–	–	–	1,897	109	2,005
Reversal of impairment losses	–	–	42	–	0	42
Balance at Dec. 31, 2018	84	1	42	16,768	6,989	23,883
Carrying amount at Dec. 31, 2018	16,868	23,317	7,173	15,251	2,003	64,613

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CHANGES IN INTANGIBLE ASSETS IN THE PERIOD JANUARY 1 TO DECEMBER 31, 2019
€ million	Brand names	Goodwill	Capitalized development costs for products under development	Capitalized development costs for products currently in use	Other intangible assets	Total

Cost Balance at Jan. 1, 2019	16,952	23,318	7,215	32,020	8,992	88,496
Foreign exchange differences	−18	−57	33	77	12	46
Changes in consolidated Group	5	17	–	–	234	256
Additions	–	–	3,251	1,920	770	5,940
Transfers	–	–	−4,301	4,299	54	52
Classified as held for sale	61	15	–	–	47	122
Disposals	–	16	8	1,421	126	1,571
Balance at Dec. 31, 2019	16,878	23,247	6,188	36,895	9,889	93,098
Amortization and impairment Balance at Jan. 1, 2019	84	1	42	16,768	6,989	23,883
Foreign exchange differences	0	–	0	45	6	51
Changes in consolidated Group	–	–	–	–	147	147
Additions to cumulative amortization	3	–	–	4,049	680	4,731
Additions to cumulative impairment losses	–	15	7	8	4	34
Transfers	–	–	−1	1	2	2
Classified as held for sale	0	–	–	–	12	12
Disposals	–	16	–	1,422	114	1,551
Reversal of impairment losses	–	–	3	396	3	402
Balance at Dec. 31, 2019	86	–	45	19,053	7,700	26,884
Carrying amount at Dec. 31, 2019	16,793	23,247	6,143	17,842	2,189	66,214

Other intangible assets comprise in particular concessions, purchased customer lists and dealer relationships, industrial and similar rights, and licenses in such rights and assets.

The allocation of the brand names and goodwill to the operating segments is shown in the following table:

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€ million	2019	2018

Brand names by operating segment
Porsche	13,823	13,823
Scania Vehicles and Services	932	949
MAN Truck & Bus	1,127	1,127
MAN Energy Solutions	415	415
Ducati	404	404
Other	93	150
	16,793	16,868
Goodwill by operating segment
Porsche	18,825	18,825
Scania Vehicles and Services	2,699	2,755
MAN Truck & Bus	587	587
MAN Energy Solutions	265	267
Ducati	290	290
ŠKODA	160	158
Porsche Holding Salzburg	151	156
Other	271	280
	23,247	23,317

The impairment test for recognized goodwill and brand names is based on value in use. Recoverability is not affected by a variation in the growth forecast with respect to the perpetual annuity or in the discount rate of +/−0.5 percentage points.

Research and development costs developed as follows:

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€ million	2019	2018	%

Total research and development costs	14,306	13,640	4.9
of which capitalized development costs	5,171	5,234	−1.2
Capitalization ratio in %	36.1	38.4
Amortization of capitalized development costs	4,064	3,710	9.6
Research and development costs recognized in profit or loss	13,199	12,116	8.9

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12 Intangible assets