9 Energy purchase rights and intangible assets

9 Energy purchase rights and intangible assets
CHF million Energy purchase rights Goodwill Other intangible assets Total
1 CHF 15 million charged to energy costs and CHF 19 million charged to amortisation.
Gross carrying amount at 31 December 2007 626 256 299 1,181
Acquisition / disposal of subsidiaries   50 123 173
Additions     10 10
Disposals     – 13 – 13
Exchange differences   – 30 – 30 – 60
Gross carrying amount at 31 December 2008 626 276 389 1,291
Acquisition / disposal of subsidiaries 1,467 410 218 2,095
Additions     20 20
Transfers 55   – 55 0
Disposals   – 4 – 10 – 14
Exchange differences   – 1 – 4 – 5
Gross carrying amount at 31 December 2009 2,148 681 558 3,387
Accum. amortisation at 31 December 2007 420 3 92 515
Amortisation charge 52   23 75
Impairment 1   3 31 34
Disposals     – 13 – 13
Exchange differences   – 1 – 7 – 8
Accum. amortisation at 31 December 2008 472 5 126 603
Amortisation charge 163   46 209
Transfers 19   – 19 0
Disposals   – 5 – 5 – 10
Accum. amortisation at 31 December 2009 654 0 148 802
Net carrying amount at 31 December 2008 154 271 263 688
Net carrying amount at 31 December 2009 1,494 681 410 2,585
         

Information about impairment losses on "goodwill" is presented in note 4. The impairment losses on "other intangible assets" relate to adjustments on emission allowances and on a customer base.

No borrowing costs were capitalised in 2008 and 2009.

The carrying amount of other intangible assets with indefinite useful lives was CHF45million at 31 December 2009 (2008: CHF45million). These assets mainly comprise rights to use property, plant and equipment owned by third parties which, according to current assessments, have an indefinite useful life for the Alpiq Group. The category of intangible assets with indefinite useful lives is allocated to the "Grid Switzerland" cash-generating unit in the Energy segment.