Note 6 - Depreciation/amortization of tangible and intangible fixed assets

	Group			Parent Company
	2006/07	2007/08	2008/09	2006/07	2007/08	2008/09
Capitalized expenditure for computer software	– 532	– 1,590	– 3,496	– 532	– 1,590	– 3,496
Renting rights	– 5,028	– 6,238	-6,233	– 4,939	– 6,637	– 5,901
Goodwill	—	– 569	– 4,000	– 7,171	– 17,102	– 13,515
Equipment, fixtures and fittings	– 20,152	– 29,883	– 35,083	– 10,474	– 16,128	– 20,924
Improvement expenses on properties not belonging to Hemtex	– 665	– 1,300	– 1,420	– 347	– 619	– 744
Total	– 26,377	– 39,580	– 50,232	– 23,463	– 42,076	– 44,580

Goodwill exists for two groups of cash-generating units and as a whole is attributable to the retail sales operations. The groups are reported according to the unit division below.

	Retail sales operations			Retail sales operations
	in Sweden			in Denmark
	2006/07	2007/08	2008/09	2006/07	2007/08	2008/09
Recognized goodwill value	261,784	261,415	263,915	17,514	17,823	19,298

All goodwill values were tested for each cash-generating unit based on value in use. Value in use is based on the cash flow after tax that is deemed to be generated during the unit’s remaining lifetime. The company’s budget and prepared forecasts were used when calculating the future cash flow for each unit. The budget and forecast are based on actual profits in the operations and the company’s business plan. The budget and forecast normally cover 1–5 years of the useful life, the remaining time was extrapolated based on a growth rate of 0%. The useful life is calculated at seven years. The value in use is calculated based on a discount rate amounting to 6% before tax. During this year’s testing, impairment requirements amounting to SEK 4.0 M (0.6) were identified, which were charged against operating income. The testing of all goodwill values occurred in conjunction with the interim report on April 30, 2009.

In the impairment testing of other assets, management had no indication that impairment requirements existed in the Group.