10.1.1.3 Other intangible assets of the Refining & Marketing segment
| Patents trademarks and licences | Other | Intangible assets under development | Total | |
| Gross carrying amount Jan 1 2021 | 242.5 | 35.9 | 5.7 | 284.1 |
| Capital expenditure | – | 13.1 | 36.5 | 49.6 (1) |
| Transfer from intangible assets under development | 7.9 | 0.3 | (8.2) | – |
| Borrowing costs | – | – | 0.2 | 0.2 |
| Sale | (0.4) | (5.0) | – | (5.4) |
| Other | – | (0.2) | – | (0.2) |
| Gross carrying amount Dec 31 2021 | 250.0 | 44.1 | 34.2 | 328.3 |
| Accumulated depreciation Jan 1 2021 | 152.3 | 16.4 | – | 168.7 |
| Depreciation and amortisation | 12.4 | 1,0 | – | 13.4 |
| Sale | (0.4) | (0.7) | – | (1.1) |
| Accumulated depreciation Dec 31 2021 | 164.3 | 16.7 | – | 181.0 |
| Impairment losses Jan 1 2021 | – | – | – | – |
| Recognised | – | – | – | – |
| Used/Reversed | – | – | – | – |
| Impairment losses Dec 31 2021 | – | – | – | – |
| Net carrying amount Dec 31 2021 | 85.7 | 27.4 | 34.2 | 147.3 |
| Gross carrying amount Jan 1 2020 | 231.3 | 29.6 | 8.1 | 269.0 |
| Capital expenditure | – | 16.5 | 9.4 | 25.9 (1) |
| Transfer from intangible assets under development | 11.4 | 0.5 | (11.9) | – |
| Borrowing costs | – | – | 0.1 | 0.1 |
| Sale | (0.2) | (0.2) | – | (0.4) |
| Used | – | (10.2) (2) | – | (10.2) |
| Other | – | (0.3) | – | (0.3) |
| Gross carrying amount Dec 31 2020 | 242.5 | 35.9 | 5.7 | 284.1 |
| Acumulated amortisation Jan 1 2020 | 139.2 | 15.4 | – | 154.6 |
| Depreciation and amortisation | 13.2 | 1.2 | – | 14.4 |
| Sale | (0.1) | (0.2) | – | (0.3) |
| Accumulated depreciation Dec 31 2020 | 152.3 | 16.4 | – | 168.7 |
| Impairment losses Jan 1 2020 | – | – | – | – |
| Recognised | – | – | – | – |
| Used/Reversed | – | – | – | – |
| Impairment losses Dec 31 2020 | – | – | – | – |
| Net carrying amount Dec 31 2020 | 90.2 | 19.5 | 5.7 | 115.4 |
(1) Capital expenditure mainly involved the Oil Hydrocracking (HBO) project (2021: PLN 26.2m) and purchase of (CO2) (2021: PLN 12.9m, 2020: PLN 16.0m)
(2)Carbon dioxide (CO2) emission allowances.
(2)Carbon dioxide (CO2) emission allowances.
Intangible assets of the Refining & Marketing segment include licences relating to technological processes, including licences for technologies used in the refinery, licences for fuel production, storage and trading, software licences, patents, trademarks and acquired CO2 emission allowances.