16. Intangible assets
| In CHF'000 | Technology | Customer lists, Trademarks & Brands | Software | Goodwill | Other intangibles | Total |
|---|---|---|---|---|---|---|
| Gross values at cost | ||||||
| As of January 1, 2007 | 33 323 | 812 | 12 329 | 1 829 | 116 | 48 409 |
| Additions | 30 206 | - | 5 752 | - | - | 35 958 |
| Disposals and retirements | -7 641 | - | -1 664 | - | - | -9 305 |
| Change in scope of consolidation | 18 545 | 3 245 | 7 914 | 141 062 | - | 170 766 |
| Currency translation adjustment | -1 316 | -136 | -349 | -10 589 | 3 | -12 387 |
| Reclassification & others | - | - | 1 464 | - | -33 | 1 431 |
| As of January 1, 2008 | 73 117 | 3 921 | 25 446 | 132 302 | 86 | 234 872 |
| Additions | 18 314 | - | 7 321 | - | 202 | 25 837 |
| Disposals and retirements | -51 | - | -4 038 | - | - | -4 089 |
| Change in scope of consolidation | 789 | 271 | - | 30 337 | 174 | 31 571 |
| Currency translation adjustment | -2 416 | -237 | -973 | -7 529 | -57 | -11 211 |
| Reclassification & others | - | - | 710 | - | - | 710 |
| As of December 31, 2008 | 89 753 | 3 955 | 28 465 | 155 111 | 405 | 277 689 |
| Accumulated depreciation and impairment | ||||||
| As of January 1, 2007 | -11 030 | -64 | -8 804 | - | -106 | -20 004 |
| Systematic amortization | -6 474 | -564 | -3 224 | - | - | -10 262 |
| Recovery of amortization on disposal and retirements | 5 014 | -19 | 1 664 | - | 21 | 6 680 |
| Change in scope of consolidation | 14 | - | -7 105 | - | - | -7 091 |
| Currency translation adjustments | 91 | 18 | 325 | - | -1 | 433 |
| Reclassification & others | - | - | -511 | - | - | -511 |
| As of January 1, 2008 | -12 385 | -629 | -17 655 | - | -86 | -30 755 |
| Systematic amortization | -8 473 | -528 | -4 339 | - | -52 | -13 392 |
| Recovery of amortization on disposal and retirements | 51 | - | 4 033 | - | - | 4 084 |
| Change in scope of consolidation | - | - | - | - | - | - |
| Currency translation adjustments | 531 | 44 | 940 | - | 6 | 1 520 |
| Reclassification & others | - | - | - | - | - | - |
| As of December 31, 2008 | -20 276 | -1 113 | -17 021 | - | -133 | -38 543 |
| Net book values as of December 31, 2007 | 60 732 | 3 292 | 7 791 | 132 302 | - | 204 117 |
| Net book values as of December 31, 2008 | 69 477 | 2 842 | 11 444 | 155 111 | 272 | 239 146 |
| Useful life in years | 5 - 10 | 5 - 10 | 3 - 4 | Indefinite | 4 |
Intangibles with indefinite useful life are subject to a yearly impairment review. Goodwill has been allocated for impairment testing to their cash generating units. Cash generating units are defined within the frame of the Group to their reporting segment. kCHF 115 988 (2007: kCHF 122 304) have been allocated to Middleware & Advertising, kCHF33 786 (2007: kCHF 7 645) to Digital Television Solutions and kCHF 5 337 (2007: kCHF 2 353) to Public Access Solutions.
The Middleware & Advertising Goodwill value in use has been determined based on a value in use calculation which uses cash flow projections approved by the Group management covering a four-year period (2007: a five-year period), and a weighted average cost of capital used as discount rate of 12.0 % (2007: 12.8 %). The cash flows beyond that four-year period (2007: five-year period) have been extrapolated using a steady 3.0 % (2007: 3.0 %) per annum growth. The management believes that any reasonably possible change in the key assumptions on which recoverable amount is based would not cause the aggregate carrying amount to exceed the aggregate recoverable amount of the cash-generating unit. As 2009 Digital Television budgeted operating profits and cash flows are greater than carrying value of Goodwill allocated to this cash generating unit, this value is not to be impaired.