P8. Intangible assets

The total carrying value was distributed and changed as follows.

SEK in millions

Dec 31, 2016

Dec 31, 2015

Accumulated cost

68

69

Accumulated amortization

-57

-61

Carrying value

11

7

of which work in progress

7

1

Carrying value, opening balance

7

10

Investments

7

0

Disposals

0

Amortization for the year

-3

-3

Carrying value, closing balance

11

7

No general changes of useful lives were made during the year. For useful lives applied, see Notes to consolidated financial statements (corresponding section in Note C2). In the income statement, amortization and impairment losses are, if applicable, included in all expense line items by function as well as in line item Other operating expenses. Accelerated amortization, to the extent allowed by Swedish tax legislation, is recorded as untaxed reserves and appropriations, see this section in Note P6 “Income taxes.”

The carrying value of intangible assets was distributed as follows.

SEK in millions

Dec 31, 2016

Dec 31, 2015

Capitalized development expenses

4

6

Work in progress

7

1

Total carrying value

11

7