Notes to the Consolidated Financial Statements  Cardno Limited and its Controlled Entities for the year ended 30 June 2010 2010  $’000  2009  $’000  14. INTANGIBLE ASSETS  Goodwill at cost  335,671 218,035 Works contracts  Accumulated amortisation  2,840 (2,518) 2,900  (2,336)  322 564 Patents and licenses  2,110 2,110 Software intangibles  1,550 1,795 Accumulated amortisation  (554) (413) 996 1,382 339,099 222,091 Goodwill  $’000  Works  Contracts  $’000  Patents and  Trademarks  $’000  Software  Intangibles  $’000  Reconciliation of movement in carrying amounts  from beginning of year to end of year:  Consolidated  Year ended 30 June 2009  Balance at the beginning of year 161,346 36 2,115 1,678 Additions: - acquisition through business combinations  - current year  - prior year  47,236  (36) 1,039  -  -  (5)  -  -  Amortisation charges  -  (770) -  (303) Effect of foreign exchange  9,489  259  -  7  Closing value at 30 June 2009  218,035 564 2,110 1,382 Year ended 30 June 2010  Balance at the beginning of year 218,035 564 2,110 1,382 Additions: - acquisition through business combinations  - current year  - prior year  124,502  (24) -  -  -  -  -  -  Amortisation charges  -  (216) -  (205) Effect of foreign exchange  (6,842) (26) -  (181) Closing value at 30 June 2010  335,671 322 2,110 996 2010  $’000  2009  $’000  Goodwill is allocated to the following cash-generating units:  Americas and Software  194,619 99,016 Emerging Markets Region  34,201 34,512 South East Australia & N.Z  47,377 25,033 North & Western Australia  22,473 22,473 Geotechnical Division  37,001 37,001 335,671 218,035 For the purposes of impairment testing, goodwill is allocated to the Group’s management divisions which represent the  lowest level within the Group at which the goodwill is monitored for internal management purposes.  Page 47 of 80 