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## Amortisation expense 

Amortisation expense of $34.1 million (2011: $21.0 million) is included in the line item ‘depreciation and amortisation’ in the income statement. 

## Impairment testing for goodwill and intangibles with indefinite useful lives 

Goodwill and other intangible assets deemed to have indefinite lives, that are significant in comparison to the consolidated entity’s total carrying amount of intangible assets with indefinite lives, have been allocated to cash-generating units (CGUs) for the purpose of impairment testing as follows: 

