Notes to consolidated financial statements  September 27, 2014 and September 28, 2013 (Millions of dollars, unless otherwise indicated) Intangible  assets with  indefinite useful  lives  were  as follows: Impairment testing of loyalty programs and certain private labels was conducted at the level of the asset itself. The  recoverable amount was determined based on its fair value less costs of disposal, which was calculated using the  capitalized  excess EBIT method. The estimated EBIT directly allocated to the programs and private labels, after deduction  of the return on contributory assets, was based on historical data reflecting past experience. For loyalty programs, the  earnings  multiple used was 6.7considering a growth rate of 2.0% corresponding to the consumer price index. For these  private labels, the earnings multiple used was 7.3 considering a growth rate of 2.0 %  corresponding to the consumer  price index. The Corporation categorized the fair value measurement in Level 3, as it is derived from unobservable  market  inputs. Impairment  testing of banners and certain private labels were conducted at the level of the asset itself. The recoverable  amount  was determined based on its fair value less costs of disposal, which was calculated using the royalty-free licence  method.  The  estimated royalty rate was based on information from external sources and historical data reflecting past  experience. For the banners, the earnings multiples used were 7.3 and 1 1.8 considering growth rate of 2.0 %  corresponding to the consumer price index. For these private labels, the earnings multiple used was 12.5 considering  a  growth rate of 2.0% corresponding to the consumer price index. The Corporation categorized the fair value measurement  in Level 3,  as it is derived  from  unobservable  market  inputs. Key assumptions for fiscal 2014 and 2013 are similar .  No reasonably possible change of any of these assumptions  would result  in  a  carrying amount higher  than  the recoverable  amount. Net additions of intangible assets excluded from the consolidated statement of cash flows amounted to $ 3.6  in 2014  ($ 7.5 in  2013 ). Banners  Private labels  Loyalty programs  Total Balance as at September 28, 2013 and September 27, 2014  110.3 39.5 23.5 173.3 - 67 -