![]() If the reasons for an impairment no longer exist, the write-downs are reversed up to the value of the asset, had an impairment not been recognized. ![]() The value in use is determined on the basis of future cash inflows and outflows, and the weighted average cost of capital after taxes, depending on tax rates and country-related risks. The recoverable amount is the higher of either the fair value less costs to sell or the value in use. Impairments are recognized if the recoverable amount of the asset is lower than the carrying amount. The useful life is determined using the period of the underlying contract or the period of time over which the intangible asset can be expected to be used.
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