Goodwill* £m	Software £m	Development costs £m	Patent rights £m	Marketing authorisations £m	Acquired intangibles £m	Total £m
Cost
At 1 July 2018	229.3	16.7	13.2	3.9	0.9	674.0	938.0
Additions	–	2.8	1.2	–	–	7.9	11.9
Acquisitions through business combinations (Restated*)	12.4	0.1	–	0.4	–	18.2	31.1
Remeasurement (note 32)	–	–	–	–	–	(1.5)	(1.5)
Disposals	–	–	(0.3)	–	–	–	(0.3)
Foreign exchange adjustments	4.0	0.1	(0.1)	–	–	11.2	15.2
At 30 June 2019 and 1 July 2019 (Restated*)	245.7	19.7	14.0	4.3	0.9	709.8	994.4
Additions	–	1.8	1.8	0.3	–	46.2	50.1
Acquisitions through business combinations	6.6	0.1	–	–	–	14.9	21.6
Remeasurement (note 32)	–	–	–	–	–	10.9	10.9
Foreign exchange adjustments	1.5	0.1	0.1	(0.1)	–	9.6	11.2
At 30 June 2020	253.8	21.7	15.9	4.5	0.9	791.4	1,088.2
Accumulated Amortisation
At 1 July 2018	–	3.7	7.1	3.0	–	214.4	228.2
Charge for the year	–	2.5	1.3	0.3	–	76.8	80.9
Foreign exchange adjustments	–	(0.1)	0.1	–	–	4.7	4.7
At 30 June 2019 and 1 July 2019	–	6.1	8.5	3.3	–	295.9	313.8
Charge for the year	–	2.9	1.2	0.2	–	69.6	73.9
Foreign exchange adjustments	–	–	0.1	–	–	8.2	8.3
At 30 June 2020	–	9.0	9.8	3.5	–	373.7	396.0
Net book value
At 30 June 2020	253.8	12.7	6.1	1.0	0.9	417.7	692.2
At 30 June 2019 (Restated*)	245.7	13.6	5.5	1.0	0.9	413.9	680.6

* Restated as detailed in note 31 Acquisitions.

The assets within patent rights include the rights to Equidone® which was launched in the USA during 2011, and has a carrying value of £0.1 million with a remaining amortisation period of 1 year, and the in-licensed products within Canada (acquired in 2016 with a carrying value of £0.2 million and has a remaining amortisation period of 6.5 years). During the year, £0.3 million was added to patent rights within EU Pharmaceuticals Segment.

£0.8 million of the marketing authorisations relate to the Vetivex range of products. Ownership of the marketing authorisations rests with the Group in perpetuity. There are not believed to be any legal, regulatory or contractual provisions that limit their useful lives. Vetivex is an established range of products which are relatively simple in nature and there are a limited number of players in the market. Accordingly, the Directors believe that it is appropriate that the marketing authorisations are treated as having indefinite lives for accounting purposes.

The software intangible asset includes £10.5 million relating to the ERP system in the EU Pharmaceuticals Segment, this has a remaining amortisation period of 5 years.

Goodwill is allocated across cash generating units that are expected to benefit from that business combination. Key assumptions made in this respect are given in note 14.

In accordance with the disclosure requirements of IAS 38 'Intangible Assets', the components of acquired intangibles are summarised below:

	Commercial relationships £m	Pharmacological process £m	Brand £m	Capitalised development costs £m	Product rights £m	Total £m
Cost
At 1 July 2018	6.7	49.6	15.4	367.3	235.0	674.0
Additions	–	–	–	–	7.9	7.9
Reclassification*	–	–	–	2.9	(2.9)	–
Acquisitions through business combinations	–	–	0.6	17.6	–	18.2
Remeasurement	–	–	–	–	(1.5)	(1.5)
Foreign exchange adjustments	0.1	1.8	0.3	5.8	3.2	11.2
At 30 June 2019 and 1 July 2019	6.8	51.4	16.3	393.6	241.7	709.8
Additions	–	–	–	–	46.2	46.2
Acquisitions through business combinations	1.9	–	–	13.0	–	14.9
Remeasurement	–	–	–	–	10.9	10.9
Foreign exchange adjustments	–	1.8	0.3	3.4	4.1	9.6
At 30 June 2020	8.7	53.2	16.6	410.0	302.9	791.4
Accumulated Amortisation
At 1 July 2018	1.3	20.2	4.4	47.4	141.1	214.4
Charge for the year	2.3	6.8	1.6	55.0	11.1	76.8
Reclassification*	–	–	–	0.2	(0.2)	–
Foreign exchange adjustments	0.1	0.9	0.1	1.7	1.9	4.7
At 30 June 2019 and 1 July 2019	3.7	27.9	6.1	104.3	153.9	295.9
Charge for the year	2.0	5.7	1.6	48.2	12.1	69.6
Foreign exchange adjustments	0.2	1.1	0.2	3.4	3.3	8.2
At 30 June 2020	5.9	34.7	7.9	155.9	169.3	373.7
Net book value
At 30 June 2020	2.8	18.5	8.7	254.1	133.6	417.7
At 30 June 2019	3.1	23.5	10.2	289.3	87.8	413.9

* Apex IPR&D acquired October 2016 has been reclassified from Product rights to Capitalised development costs.

The table below provides further detail on the acquired intangibles and their remaining amortisation period.

Significant assets	Description of acquired intangibles	Goodwill carrying value £m	Acquired intangibles carrying value £m	Sub-Total carrying value £m	Remaining amortisation period on acquired intangibles
Intangible assets arising from the acquisition of Dermapet	Product, marketing and distribution rights	0.4	17.7	18.1	5 ½ years
Intangible assets arising from the acquisition of Genetrix	Product, marketing and distribution rights	1.8	0.2	2.0	½ year
Intangible assets arising from the acquisition of Eurovet	Technology, product, marketing and distribution rights	40.1	17.1	57.2	2 years
Intangible assets arising from the acquisition of PSPC Inc	Product, marketing and distribution rights	0.1	3.4	3.5	4 years
Intangible asset acquired from Pharmaderm Animal Health	Marketing and distribution rights	–	0.3	0.3	2 years
HY-50 intangible asset acquired from Bexinc Limited	Marketing and distribution rights	–	0.8	0.8	1 ½ years
Goodwill arising from the acquisition of Brovel		3.0	–	3.0	N/A
Goodwill arising from the acquisition of Vetxx		17.4	–	17.4	N/A

Significant assets	Description	Goodwill carrying value £m	Acquired Intangibles carrying value £m	Sub-Total carrying value £m	Remaining amortisation period on acquired intangibles
Goodwill arising from the acquisition of Dales		2.2	–	2.2	N/A
Intangible assets arising from the acquisition of Genera	Product, brand, technology, marketing and distribution rights		0.6		2 ½ year
			0.3		5 ½ years
			6.7		10 ½ years
		5.6		13.2	Genera – total
Intangible assets arising from the acquisition of Putney	Product, brand, technology, pharmacological process, marketing and distribution rights		6.0		6 years
			18.9		6 years
			42.9		8 years
		53.4		121.2	Putney – total
Intangible asset arising from the acquisition of Apex	Product and technology		12.6		13 years
			2.0		10 years
			0.1		1 year
		8.9		23.6	Apex – total
Intangible asset related to Animal Ethics	Marketing and distribution rights	–	37.2	37.2	10 years
Intangible asset related to a US and Brazilian dental licensing agreement	Marketing and distribution rights	–	0.5	0.5	7 years
Intangible asset related to Bioveta	Marketing and distribution rights	–	2.1	2.1	10 years
Intangible asset related to an injectable solution licensing agreement	Marketing and distribution rights	–	6.3	6.3	10 years
Intangible assets arising from the acquisition of AST Farma and Le Vet	Product, brand, technology, marketing and distribution rights		60.4		7 ½ years
			85.5		6 ½ years
			15.0		8 years
			0.5		½ year
			1.3		2 ½ years
		104.9		242.267.6	AST Farma and Le Vet – total
Intangible asset related to Premune	Product	–	0.1	0.1	1 year
Intangible assets related to an injectable solution licensing agreement	Marketing and distribution rights	–	8.0	8.0	15 years
Intangible assets arising from the acquisition of Caledonian	Product, brand, technology, marketing and distribution rights	0.9	3.4	4.3	3 ½ years
Intangible assets arising from the acquisition of Dechra Brazil	Product, brand, technology, marketing and distribution rights	8.5	7.7 0.4 0.4 0.1	17.1	8 ½ years 3 ½ years 6 ½ years ½ year Brazil – total
Intangible assets related to the licensing and distribution of Pimobendan Oral Solution	Product, and marketing and distribution rights	–	0.2	0.2	10 years
Intangible assets arising from the acquisition of Ampharmco	Product and technology rights	6.6	1.4 6.0 0.6 6.0	20.6	2 ½ years 17 ½ years 14 ½ years 13 years Ampharmco – total
Intangible assets arising from the acquisition of Mirataz	Product and technology rights	–	45.0	45.0	9 ½ years
		253.8	417.7	671.5