15. Intangible Assets Goodwill Cash-generating units (i)  The customer-related intangible assets relate predominantly to non-contractual customer relationships. The net book value of goodwill capitalised under previous GAAP (Irish GAAP) as at the transition date to IFRS (1 January 2004) has been treated as deemed cost.  Goodwill arising on acquisition since that date is capitalised at cost.  Goodwill acquired through business combination activity has been allocated to cash-generating units (CGUs) that are expected to benefit from synergies in that  combination. The cash-generating units represent the lowest level within the Group at which the associated goodwill is monitored for internal management  purposes and are not larger than the operating segments determined in accordance with IFRS 8  Operating Segments . A total of 24 (2011: 27) cash-generating  units have been identified and these are analysed between the six business segments in the Group below. The reduction in the number of CGUs in 2012 relates to  an organisational change in our Europe Products segment and the disposal of our Portuguese joint venture in Europe Materials. All businesses within the various  cash-generating units exhibit similar and/or consistent profit margin and asset intensity characteristics. Assets, liabilities, deferred tax and goodwill have been  assigned to the CGUs on a reasonable and consistent basis.  Significant under-performance in any of CRH’s major cash-generating units may give rise to a material write-down of goodwill which would have a substantial  impact on the Group’s income and equity. 94 CRH Cash-generating units Goodwill (€m) 2012 2011 2012 2011 Europe Materials  10  11  728  858 Europe Products  1   3   679  615 Europe Distribution  1   1   634  641 Americas Materials  8   8   1,250  1,234 Americas Products  3   3   629  627 Americas Distribution  1   1   320  326 Total cash-generating units  24   27   4,240  4,301 Other intangible assets Goodwill Marketing- related Customer- related  (i) Contract- based Total €m €m €m €m €m At 31 December 2012 Cost/deemed cost  4,295   51   414   22   4,782  Accumulated amortisation (and impairment charges) (55) (34) (236) (11) (336) Net carrying amount  4,240   17   178   11   4,446  At 1 January 2012, net carrying amount  4,301   14   161   12   4,488  Translation adjustment (36)  -  - (1) (37) Arising on acquisition (note 31)  165   8   56   1   230  Disposals (175)  -  -  - (175) Reclassifications (13)  -  -  - (13) Amortisation charge for year   - (5) (38) (1) (44) Impairment charge for year  (2)  - (1)  - (3) At 31 December 2012, net carrying amount  4,240   17   178   11   4,446  The equivalent disclosure for the prior year is as follows: At 31 December 2011 Cost/deemed cost  4,358   44   361   24   4,787  Accumulated amortisation (and impairment charges) (57) (30) (200) (12) (299) Net carrying amount  4,301   14   161   12   4,488  At 1 January 2011, net carrying amount  4,113   17   161   14   4,305  Translation adjustment  50   -  5   -  55  Arising on acquisition (note 31)  207   1   27   1   236  Disposals (65)  -  -  - (65) Amortisation charge for year   - (4) (32) (2) (38) Impairment charge for year  (4)  -  - (1) (5) At 31 December 2011, net carrying amount  4,301   14   161   12   4,488  At 1 January 2011 Cost/deemed cost  4,223   42   327   23   4,615  Accumulated amortisation (and impairment charges) (110) (25) (166) (9) (310) Net carrying amount  4,113   17   161   14   4,305 