16. GOODWILL AND OTHER INTANGIBLE ASSETS

As of December 31, the acquisition cost and accumulated amortization of intangible assets consisted of the following:

ACQUISITION COST
in million € As of
January 1,
2007		 Foreign
currency
translation		 Changes in
entities
consolidated		 Additions Reclassifi-
cations		 Dis-
posals		 As of
December 31,
2007
 
Goodwill 7,111 -528 408 93 15 1 7,098
Tradenames 185 -17 0 0 0 0 168
Non-compete agreements 154 -15 5 0 0 0 144
Technology 49 -7 25 1 0 0 68
Other 496 -33 24 35 -7 19 496
Goodwill and other
intangible assets		 7,995 -600 462 129 8 20 7,974
 

AMORTIZATION

in million € As of
January 1,
2007		 Foreign
currency
translation		 Changes in
entities
consolidated		 Additions Reclassifi-
cations		 Dis-
posals		 As of
December 31,
2007
 
Goodwill 4 0 0 0 0 0 4
Tradenames 0 0 0 0 0 0 0
Non-compete agreements 90 -10 0 8 0 0 88
Technology 0 0 0 3 0 0 3
Other 246 -12 0 23 -1 17 239
Goodwill and other
intangible assets		 340 -22 0 34 -1 17 334
 
ACQUISITION COST
in million € As of
January 1,
2006		 Foreign
currency
translation		 Changes in
entities
consolidated		 Additions Reclassifi-
cations		 Dis-
posals		 As of
December 31,
2006
 
Goodwill 4,684 -406 2,782 129 16 94 7,111
Tradenames 204 -19 0 0 0 0 185
Non-compete agreements 0 -7 57 0 107 3 154
Technology 0 -3 52 0 0 0 49
Patient relationships 137 -8 0 0 -129 0 0
Other 457 -32 101 10 -5 35 496
Goodwill and other
intangible assets		 5,482 -475 2,992 139 -11 132 7,995
 
AMORTIZATION
 
in million € As of
January 1,
2006		 Foreign
currency
translation		 Changes in
entities
consolidated		 Additions Reclassifi-
cations		 Dis-
posals		 As of
December 31,
2006
 
Goodwill 4 0 0 0 0 0 4
Tradenames 0 0 0 0 0 0 0
Non-compete agreements 0 -5 0 13 85 3 90
Technology 0 0 0 0 0 0 0
Patient relationships 96 -6 0 0 -90 0 0
Other 161 -7 83 29 3 23 246
Goodwill and other
intangible assets		 261 -18 83 42 -2 26 340
 
CARRYING AMOUNTS
in million € December 31, 2007 December 31, 2006
 
Goodwill 7,094 7,107
Tradenames 168 185
Non-compete agreements 56 64
Technology 65 49
Other 257 250
Goodwill and other intangible assets 7,640 7,655
 

The split of intangible assets into amortizable and non-amortizable intangible assets is shown in the following table:

AMORTIZABLE INTANGIBLE ASSETS
    December 31, 2007   December 31, 2006
in million € Acquisition
cost		 Accumulated
amortization		 Carrying
amount		 Acquisition
cost		 Accumulated
amortization		 Carrying
amount
 
Non-compete agreements 144 88 56 154 90 64
Technology 68 3 65 49 0 49
Other 347 239 108 331 246 85
Total 559 330 229 534 336 198
 
NON-AMORTIZABLE INTANGIBLE ASSETS
 
December 31, 2007   December 31, 2006
in million € Acquisition
cost		 Accumulated
amortization		 Carrying
amount		 Acquisition
cost		 Accumulated
amortization		 Carrying
amount
 
Tradenames 168 0 168 185 0 185
Management contracts 149 0 149 165 0 165
Goodwill 7,098 4 7,094 7,111 4 7,107
Total 7,415 4 7,411 7,461 4 7,457
 

Amortization on intangible assets amounted to € 34 million and € 42 million for the years 2007 and 2006, respectively. They are allocated within cost of sales, selling, general and administrative expenses and research and development expenses, depending upon the area in which the asset is used.

Estimated regular amortization expenses of intangible assets for the next five years are shown in the following table:

 
in million € 2008 2009 2010 2011 2012
 
Estimated amortization expenses 32 28 25 23 20
 

The carrying amount of goodwill has developed as follows:

 
in million €  
 
Carrying amount as of January 1, 2007 7,107
  Additions 501
  Disposals -1
  Reclassifications 15
  Foreign currency translation -528
Carrying amount as of December 31, 2007 7,094