223 Goodwill To determine the recoverable amounts of the cash generating units of Aegon CEE, value in use was calculated, and compared to  the carrying amounts. Value in use has been determined based on a business plan covering a period of typically three years further  extrapolated to twenty years where the new business levels for years 4-20 assumed a growth rate based on the business plan of  the third year, prudentially decreased by 10%-20%. Other key assumptions used for the calculation were pre-tax risk adjusted discount  rate of 9.2%-15.9% (2012: 10.9%-16.4%), new business contribution, renewals, asset fees, investment return, persistency and  expenses. Operating assumptions are best estimate assumptions and based on historical data where available. Economic assumptions  are based on observable market data and projections of future trends. Goodwill in Aegon USA is allocated to its divisions. Value in use calculations of Aegon USA have been actuarially determined based  on business plans covering a period of typically five years and pre-tax risk adjusted discount rates. The value in use test in the USA for  the Individual Savings & Retirement cash generating unit (EUR 106 million; 2012: EUR 111 million) assumes business plans covering  a period of five years further extrapolated to ten years where the new business levels for years 6-10 assumed a 5% growth rate  (2012: 5%) and pre-tax risk adjusted discount rate of 17% (2012: 17%). A geographical summary of the cash-generating units to which the goodwill is allocated is as follows: The economic assumptions used in all the calculations are based on observable market data and projections of future trends. All  the cash-generating units tested showed that the recoverable amounts were higher than their carrying values, including goodwill.  A reasonably possible change in any key assumption is not expected to cause the carrying value of the cash-generating units to exceed  its recoverable amount. The goodwill balance has been allocated across the cash-generating units which are expected to benefit from the synergies inherent  in the goodwill. Goodwill is tested for impairment both annually and when there are specific indicators of a potential impairment.  The recoverable amount is the higher of the value in use and fair value less costs to sell for a cash-generating unit. The operating  assumptions used in all the calculations are best estimate assumptions and based on historical data where available.  With the exception of goodwill, all intangible assets have a finite useful life and are amortized accordingly. VOBA and future servicing  rights are amortized over the term of the related insurance contracts, which can vary significantly depending on the maturity of  the acquired portfolio. VOBA currently recognized is amortized over an average period of 24 years, with an average remaining  amortization period of 11 years (2012: 13 years). Future servicing rights are amortized over an average period up to 30 years, of  which 9 remains at December 31, 2013 (2012: 14 years). Software is generally depreciated over an average period of 5 years. At  December 31, 2013, the remaining average depreciation period was 4 years (2012: 4 years). Amortization and depreciation through income statement is included in “Commissions and expenses”. None of the intangible assets  have titles that are restricted or have been pledged as security for liabilities.  The Polish government enacted into legislation its pension reform proposal. The outcome adversely impacts Aegon’s Polish pension  business growth and profitability from current in-force business. As a result, Aegon impaired intangibles related to this business:  goodwill (EUR 53 million); future servicing rights (EUR 110 million); and DPAC write offs (EUR 29 million). The DPAC write offs are  included in the deferred expenses (note 29). 2013 2012 Americas - USA 107 112 New Markets - Central & Eastern Europe 48 101 - Other New Markets 27 29 Other 29 25 At December 31 211 266