In 2015, additions to patents, licenses and similar rights related to REACH expenses mainly in the BYK Additives & Instruments division. Additions of € 6.9 million related to SAP projects, mainly in the BYK Additives & Instruments division and the ECKART Effect Pigments division. The change in reporting entities of € 0.2 million related to the subsequent adjustment of the allocation of the consideration transferred from the acquisition of Brazilian companies in the ACTEGA Coatings & Sealants division. In 2014, additions of € 1.1 million to patents, licenses and similar rights related to REACH expenses, mainly in the BYK Additives & Instruments division. Additions of € 1.8 mil- lion related to SAP projects, mainly in the ECKART Effect Pigments division and the BYK Additives & Instruments division. The change in reporting entities related to the acquisition of Brazilian companies in the ACTEGA Coatings & Sealants division (see note 3) with € 26.7 million and to a subsequent adjustment of the allocation of the consideration trans- ferred for the acquisition of the rheology business in the BYK Additives & Instruments divi- sion with € 6.4 million. In 2015, an impairment loss of € 9.2 million was recognized for a Chinese production facility in the ECKART Effect Pigments division due to a slowdown in the growth momen- tum of the economy. Of this amount, € 0.3 million related to intangible assets and € 8.9 mil- lion to property, plant and equipment (see note 14). In 2014, the competition-driven negative development in the ACTEGA Coatings & Sealants division’s business with water-based flexo and gravure inks continued. Due to this development an impairment loss of € 10.0 million was recognized for the European sites because the carrying amount of the sites exceeded their value in use. Of this amount € 6.8 mil- lion related to intangible assets and € 3.2 million to property, plant and equipment (see note 14). The following table presents expected amortization expense related to patents, licenses and similar rights as well as software for each of the following periods. The actual amortiza- tion expense may differ from the expected amortization expense: 2016 42,690 2017 40,424 2018 38,462 2019 33,322 2020 30,465 Thereafter 172,055 As of December 31, 2015 and 2014, patents, licenses and similar rights include brand names with indefinite useful lives of € 19.4 million and € 21.5 million, respectively. These were classified as intangible assets with indefinite useful lives based on an analysis of the prod- uct life cycles and other relevant factors indicating that the future positive cash flows are expected to be generated for an indefinite period of time. 104 Notes to Consolidated Financial Statements
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