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## SECTION 2.4 Intangible assets and property, plant and equipment 

Intangible assets under development amounted to DKK 1,338m (2012: DKK 1,091m) and are included in other intangible assets. Property, plant and equipment un- der construction amounted to DKK 2,437m (2012: DKK 1,799m) and are included in plant and machinery. 

The carrying amount of other intangible assets at 31 December 2013 included capital- ised software costs of DKK 315m (2012: DKK 44m) and beer delivery rights of DKK 86m (2012: DKK 79m). 

Fixtures and fittings, other plant and equip- ment include rolling equipment such as cars and trucks, draught beer equipment, coolers, returnable packaging and office equipment. 

## GAIN/LOSS ON DISPOSAL OF ASSETS 

The gain/loss on disposal is recognised in other operating activities, net and is specified in the table to the right. 

## LEASES 

Operating lease liabilities totalled DKK 1,824m (2012: DKK 1,960m), with DKK 469m (2012: DKK 515m) falling due within one year. 

Operating leases primarily relate to proper- ties, IT equipment and transport equipment 

(cars, trucks and forklifts). These leases contain no special purchase rights etc. 

Assets held under finance leases with a total carrying amount of DKK 47m (2012: DKK 46m) have been pledged as security for lease liabilities totalling DKK 46m (2012: DKK 39m). 

## SERVICE AGREEMENTS 

The Group has entered into service contracts of various lengths in respect of sales, logistics and IT. Costs related to the contracts are recognised as the services are received. The total commitment amounted to approxi- mately DKK 250m (2012: DKK 250m), with the majority falling due within one year. 

## CAPITAL COMMITMENTS 

The Group has entered into various capital commitments which are agreed to be made after the reporting date and are therefore not recognised in the consolidated financial statements. 

Capital commitments are specified in the table to the right. 

## RECOGNITION OF AMORTISATION, DEPRECIATION AND IMPAIRMENT LOSSES IN THE INCOME STATEMENT 

<img src='content_image/150224.jpg'>

## GAIN/LOSS ON DISPOSAL OF ASSETS 

<img src='content_image/150223.jpg'>

## CAPITAL COMMITMENTS 

<img src='content_image/150222.jpg'>

