| 2007 | 2006 | |||
| DKK million | DKK million | |||
| Recognized in the income statement under the following items: | ||||
| Cost of goods sold | 296 | 271 | ||
| Sales and distribution costs | 13 | 13 | ||
| Research and development costs | 71 | 72 | ||
| Administrative costs | 15 | 17 | ||
| Depreciation and impairment losses, property, plant and equipment | 395 | 373 | ||
| Recognized in the income statement under the following items: | ||||
| Cost of goods sold | 44 | 50 | ||
| Sales and distribution costs | 14 | 12 | ||
| Research and development costs | 32 | 25 | ||
| Administrative costs | 5 | 9 | ||
| Amortization and impairment losses, intangible assets | 95 | 96 | ||
| Total depreciation, amortization and impairment losses | 490 | 469 | ||
| Of which impairment losses on goodwill is DKK 22 million in 2007, included in Cost of goods sold and Research and development costs (DKK 11 million in each item), while impairment losses on know-how of DKK 15 million have been included in Cost of goods sold in 2006. | ||||