Intangible assets - pre-publication

12 Months Ended

Dec. 31, 2017

20. Intangible assets – pre-publication


All figures in £ millions	2017			2016
Cost
At beginning of year		2,417			2,201
Exchange differences		(168	)		380
Additions		362			395
Disposal through business disposal		(1	)		(8	)
Disposals		(248	)		(565	)
Transfer from intangible assets		—			14
Transfer to assets classified as held for sale		(508	)		—

At end of year		1,854			2,417

Amortisation
At beginning of year		(1,393	)		(1,360	)
Exchange differences		109			(250	)
Charge for the year		(338	)		(350	)
Disposal through business disposal		—			4
Disposals		248			565
Transfer from intangible assets		—			(2	)
Transfer to assets classified as held for sale		261			—

At end of year		(1,113	)		(1,393	)

Carrying amounts

At end of year		741			1,024

Included in the above are pre-publication assets amounting to £504m (2016: £694m) which will be realised in more than one year.

Amortisation is included in the income statement in cost of goods sold.