20. Intangible assets (except for goodwill) - Integrated Report Grupa KĘTY 2023

	31.12.2022	Increases	Decreases	Shifts	Currency translation differences	31.12.2023
Gross value	123,706	19,148	(11,217)	0	(288)	131,349
Development costs	14,118	0	(2,688)	13,905	(6)	25,329
Computer software	46,323	0	(4,492)	(2,850)	(282)	38,699
‘Aluprof’ trademark	22,500	0	0	0	0	22,500
Fire-rated glass production technology	12,223	0	(3,825)	0	0	8,398
Other intangible assets	212	0	(212)	0	0	0
Intangible assets not put into use	28,330	19,148	0	(11,055)	0	36,423
Amortisation	(47,494)	(4,105)	7,080	0	250	(44,269)
Development costs	(8,850)	(1,285)	2,688	593	16	(6,838)
Computer software	(38,329)	(2,375)	4,180	(593)	234	(36,883)
Fire-rated glass production technology	(103)	(445)	0	0	0	(548)
Other intangible assets	(212)	0	212	0	0	0
Write-downs of intangible assets	0	(13)	0	0	0	(13)
Computer software	0	(13)	0	0	0	(13)
Net value of intangible assets	76,212	15,030	(4,137)	0	(38)	87,067
Development costs	5,268	(1,285)	0	14,498	10	18,491
Computer software	7,994	(2,388)	(312)	(3,443)	(48)	1,803
‘Aluprof’ trademark	22,500	0	0	0	0	22,500
Fire-rated glass production technology	12,120	(445)	(3,825)	0	0	7,850
Intangible assets not put into use	28,330	19,148	0	(11,055)	0	36,423

	31.12.2021	Increases	Decreases	Shifts	Currency translation differences	31.12.2022
Gross value	139,407	30,117	(45,827)	0	9	123,706
Development costs	10,899	0	0	3,219	0	14,118
Computer software	44,013	0	0)	2,305	5	46,323
‘Aluprof’ trademark	22,500	0	0	0	0	22,500
Database of customers	43,927	0	(43,927)	0	0	0
‘ROMB’ trademark	1,900	0	(1,900)	0	0	0
Fire-rated glass production technology	0	0	0	12,223	0	12,223
Other intangible assets	212	0	0	0	0	212
Intangible assets not put into use	15,956	30,117	0	(17,747)	4	28,330
Amortisation	(87,811)	(3,607)	43,927	0	(3)	(47,494)
Development costs	(8,481)	(369)	0	0	0	(8,850)
Computer software	(35,191)	(3,135)	0	0	(3)	(38,329)
Database of customers	(43,927)	0	43,927	0	0	0
Fire-rated glass production technology	0	(103)	0	0	0	(103)
Other intangible assets	(212)	0	0	0	0	(212)
Write-downs of intangible assets	(1,900)	0	1,900	0	0	0
‘ROMB’ trademark	(1,900)	0	1,900	0	0	0
Net value of intangible assets	49,696	26,510	0	0	6	76,212
Development costs	2,418	(369)	0	3,219	0	5,268
Computer software	8,822	(3,135)	0	2,305	2	7,994
‘Aluprof’ trademark	22,500	0	0	0	0	22,500
Fire-rated glass production technology	0	(103)	0	12,223	0	12,120
Intangible assets not put into use	15,956	30,117	0	(17,747)	4	28,330

Depreciation of intangible assets

Depreciation charges for intangible assets are recognised in full in the operating costs item of ‘Depreciation/Amortisation’ in the statement of profit or loss. ‘Aluprof’ trademark, due to the indefinite useful life, is not subject to depreciation. Every year the Group carries out an impairment test for the trademarks.

Impairment losses

The Group carried out impairment tests for intangible assets with indefinite economic useful lives. Intangible assets with indefinite useful lives comprise Aluprof trademark. The impairment tests carried out at the end of 2023 and at the end of 2022 did not show any impairment of Aluprof trademark.

The ‘ROMB’ trademark will no longer be used, owing to which it was written down in 2022.

The ‘Aluprof’ trademark is assigned to the cash-generating unit, i.e. the whole Aluminium Systems Segment. The assumptions for the impairment test carried out are presented in the note 13.6.

Intangible assets not put into use

The item of intangible assets which have not been put into use includes the integrated ERP software being implemented. The system will be used throughout the Group. The planned commencement of the software use falls between the years 2024 and 2025.

Contractual liabilities

As at 31 December 2023 and 31 December 2022, the Group did not have any contractual liabilities related to the acquisition of intangible assets.