Amounts in MNOK	Goodwill	Patents and licences	Technology	Equity-financed R&D	Other intangible assets	Total
Cost
1 Jan. 2006	1 515	47	-	-	10	1 572
Translation differences	-	-	-3	-	-	-3
Additions	-	-	-	17	-	17
Acquisition of business/minority interests	72	2	144	8	-	226
31 Dec. 2006	1 587	49	141	25	10	1 812
1 Jan. 2007	1 587	49	141	25	10	1 812
Translation differences	-	-	2	-	-	2
Additions	-	-	-	72	1	73
Acquisition of business/minority interests	197	1	152	-	21	371
31 Dec. 2007	1 784	50	295	97	32	2 258
Accumulated amortisation and impairment
1 Jan. 2009	420	15	-	-	2	437
Amortisation and impairment	-	7	8	-	1	16
31 Dec. 2006	420	22	8	-	3	453
1 Jan. 2007	420	22	8	-	3	453
Amortisation and impairment	-	9	29	2	4	44
31 Dec. 2007	420	31	37	2	7	497
Carrying amount
1 Jan. 2006	1 095	32	-	-	8	1 135
31 Dec. 2006	1 167	27	133	25	7	1 359
1 Jan. 2007	1 167	27	133	25	7	1 359
31 Dec. 2007	1 364	19	258	95	25	1 761
Useful life		3–4 years	6–15 years	5–6 years	6–15 years
Remaining useful life		2 years	4–13 years	4–6 years	5–9 years

Technology is largely attributable to the acquisition of Sense Intellifield (2007), Gallium and Fantoft, cf. Note 6 "Changes in Group structure". With the exception of goodwill, intangible assets are amortised on a linear basis over their useful life.

Research and development

Expenses related to self-financed research and development:

	2007			2006			2005
Amounts in MNOK	Product main- tenance	Develop-ment costs	Total	Product main- tenance	Develop-ment costs	Total	Product main- tenance	Develop-ment costs	Total
Kongsberg Maritime	97	244	341	71	219	290	64	200	264
Kongsberg Defence & Aerospace	52	130	182	16	101	117	2	59	61
Total	149	374	523	87	320	407	66	259	325

Recognition of proprietary research and development

Development projects financed by customers are not capitalised, but KONGSBERG seeks to obtain ownership rights to the developed product. Assessments of the fulfillment of the criteria for capitalising development costs take place at a pace commensurate with the progress of the ongoing development projects. Based on technical success and market assessments, during the development phase, the decision is taken whether to complete development and begin capitalisation.

At 31 Dec. 2007, MNOK 97 (MNOK 25, of which MNOK 8 through acquisitions) had been capitalised as R&D. Equity-financed R&D is generally related to the development of radio line communications, weapon stations (RWS) and dynamic positioning, and is divided between the business areas Kongsberg Defence & Aerospace and Kongsberg Maritime, respectively. The development projects are scheduled for completion in 2008.

Capitalised development at Kongsberg Defence & Aerospace in 2007 came to a total of MNOK 58 (MNOK 17 in 2006). The assumptions used to extrapolate the financial advantage are based on the same principles as described in Note 15 "Impairment test of goodwill" under Kongsberg Defence & Aerospace. The financial advantage is discounted using a project-specific discount rate.

At Kongsberg Maritime, the capitalised development of dynamic positioning and software totalled MNOK 14 in 2007 (MNOK 0 in 2006). The remaining equity-financed development projects at Kongsberg Maritime generally consist of numerous projects of a limited overall scope. These development projects are not considered to meet the rigorous criteria for capitalising development. Many of the projects also entail considerable uncertainty about whether they are technologically feasible and how the final solution will be. As long as there is uncertainty about the final technological solution, it is difficult to estimate market value. Accordingly, the criteria for capitalisation will not be satisfied until fairly late in the development project. Remaining expenses will often be insignificant. The assumptions used to extrapolate the financial advantage are based on the same principles as described in Note 15 "Impairment test of goodwill" under Kongsberg Maritime. The financial advantage is discounted using a project-specific discount rate.