Note 6 - Depreciation, amortization, and impairment losses
2010 2009
    DKK million  DKK million  
Recognized in the income statement under the following items:
Cost of goods sold 380  358 
Sales and distribution costs 22  18 
Research and development costs 89  80 
Administrative costs   18  16   
Depreciation and impairment losses, property, plant and equipment, total 509  472 
Recognized in the income statement under the following items:
Cost of goods sold 105  34 
Sales and distribution costs 14  24 
Research and development costs 45  22 
Administrative costs   12   
Amortization and impairment losses, intangible assets, total 170  92 
Depreciation, amortization, and impairment losses, total   679  564   
Of which impairment losses on buildings in 2010 are DKK 14 million (2009: DKK 0 million), included in Cost of goods sold. The impairment losses comprise empty buildings.
Of which impairment losses on know-how in 2010 are DKK 50 million (2009: DKK 0 million), included in Cost of goods sold.
The changed estimate of useful life of a number of know-how assets has increased amortization for the year by DKK 33 million, which will also be the effect for 2011.