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7. Non-Current Assets Intangible Assets Consolidated 2015 Goodwill 000 Broadcasting Licences 000 Brands and Tradenames 000 Total 000 Cost 352129 1589574 89515 2031218 Accumulated impairment expense 352129 364801 24848 741778 Net carrying amount 1224773 64667 1289440 Movement Net carrying amount at beginning of year 35733 1525606 89273 1650612 Additions 242 242 Impairment expense 35733 300833 24848 361414 Net carrying amount at end of year 1224773 64667 1289440 Consolidated 2014 Goodwill 000 Broadcasting Licences 000 Brands and Tradenames 000 Total 000 Cost 352129 1589574 89273 2030976 Accumulated impairment expense 316396 63968 380364 Net carrying amount 35733 1525606 89273 1650612 Movement Net carrying amount at beginning of year 352129 1589574 89179 2030882 Additions 94 94 Impairment expense 316396 63968 380364 Net carrying amount at end of year 35733 1525606 89273 1650612 Goodwill and intangible assets with indefinite useful lives The Group tests at least annually whether goodwill and intangible assets with indefinite useful lives have suffered any impairment and when there is an indication of impairment. The tests incorporate assumptions regarding future events which may or may not occur resulting in the need for future revisions of estimates. There are also judgements involved in determination of cash generating units. Key Judgement Useful Life A summary of the useful lives of intangible assets is as follows Commercial TelevisionRadio Broadcasting Licences Indefinite Brands and Tradenames Indefinite Licences Television and radio licences are initially recognised at cost. Analogue licences are renewable for a minimal cost every five years under provisions within the Broadcasting Services Act. Digital licences attach to the analogue licences and renew automatically. The Directors understand that the revocation of a commercial television or radio licence has never occurred in Australia and have no reason to believe the licences have a finite life. As a result the free to air commercial television and radio broadcasting licences have been assessed to have indefinite useful lives. Brands Brands are initially recognised at cost. The brands have been assessed to have indefinite useful lives. The Groups brands operate in established markets with limited restrictions and are expected to continue to complement the Groups media initiatives. On this basis the Directors have determined that brands have indefinite lives as there is no foreseeable limit to the period over which the assets are expected to generate net cash inflows. 49 SOUTHERN CROSS AUSTEREO ANNUAL REPORT 2015