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ASSETS (continued)

ASSETS (continued). ASSETS. INTANGIBLES. ALWAYS EXPENSE : Research costs Pre-opening costs (unless PPE) Establishment costs Training costs Advertising Relocation/restructuring Internally generated: Customer lists Brands, Mastheads, Publishing titles Goodwill. SASOL 2010. GOODWILL.

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ASSETS (continued)

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  1. ASSETS (continued) Assets

  2. ASSETS Assets

  3. INTANGIBLES ALWAYS EXPENSE: • Research costs • Pre-opening costs (unless PPE) • Establishment costs • Training costs • Advertising • Relocation/restructuring • Internally generated: • Customer lists • Brands, • Mastheads, Publishing titles • Goodwill Assets 2

  4. Assets 2

  5. Assets 2

  6. SASOL 2010 Assets 2

  7. GOODWILL • Purchase price less fair value of net assets and contingent liability. • Negative goodwill – no longer exists (since 2004). Now called ‘Bargain purchase option’ and shown as income in income statement Assets 2

  8. Assets 2

  9. SPUR 2006 Assets 2

  10. SPUR 2006 Assets 2

  11. Assets 2

  12. DISTELL 2010 Assets 2

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