9 Intangible assets - Notes to financial statements

Cost:
	Goodwill¹ £m	Certification costs and participation fees £m	Internally generated development expenditure £m	Recoverable engine costs £m	Total £m
At January 1, 2004	759	175	289	208	1,431
Additions	—	99	22	21	142
At January 1, 2005	759	274	311	229	1,573
Exchange adjustments	(8)	—	—	—	(8)
Additions	—	10	70	36	116
At December 31, 2005	751	284	381	265	1,681
Accumulated amortisation and impairment:
At January 1, 2004	—	114	86	88	288
Provided during the year	—	15	17	26	58
At January 1, 2005	—	129	103	114	346
Provided during the year	—	9	13	32	54
At December 31, 2005	—	138	116	146	400
Net book value at December 31, 2005	751	146	265	119	1,281
Net book value at December 31, 2004	759	145	208	115	1,227
Net book value at January 1, 2004	759	61	203	120	1,143

Goodwill principally relates to Civil aerospace £194m, Marine £489m and Energy £61m. The carrying value of goodwill has been assessed on a value-in-use basis using internal forecasts and a discount rate based on the Group's weighted average cost of capital.

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