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17 Intangible assets - Pre-publication
| All figures in £ millions | 2006 | 2005 |
|---|---|---|
| Cost | ||
| At beginning of year | 1,357 | 1,109 |
| Exchange differences | (148) | 112 |
| Transfers | 6 | – |
| Additions | 213 | 222 |
| Disposals | (280) | (113) |
| Acquisition through business combination | 4 | 27 |
| At end of year | 1,152 | 1,357 |
| Amortisation | ||
| At beginning of year | (931) | (753) |
| Exchange differences | 111 | (87) |
| Charge for the year | (210) | (192) |
| Disposals | 280 | 113 |
| Acquisition through business combination | – | (12) |
| At end of year | (750) | (931) |
| Carrying amounts | ||
| At end of year | 402 | 426 |
Included in the above are pre-publication assets amounting to £243m (2005: £261m) which will be realised in more than 12 months.
Amortisation is included in the income statement in cost of goods sold. There was no amortisation relating to discontinued operations in 2006 and 2005.