• 14. Cash and cash equivalents
• 15. Trade accounts receivable
• 16. Inventories
• 17. Other current and non-current assets
• 18. Property, plant and equipment
• 19. Goodwill and other intangible assets
• 20. Accrued expenses
• 21. Other liabilities
• 22. Debt and capital lease obligations
• 23. Senior Notes
• 24. Mandatory Exchangeable Bonds
• 25. Trust preferred securities
• 26. Pensions and similar obligations
• 27. Noncontrolling interest
• 28. Fresenius SE & Co. KGaA shareholders’ equity
• 29. Other comprehensive income (loss)

19. Goodwill and other intangible assets

As of December 31, the acquisition cost and accumulated amortization of intangible assets consisted of the following:

The split of intangible assets into amortizable and non-amortizable intangible assets is shown in the following tables:

Estimated regular amortization expenses of intangible assets for the next five years are shown in the following table:

Amortization on intangible assets amounted to €127 million and €106 million for the years 2012 and 2011, respectively. It is allocated within cost of sales, selling, general and administrative expenses and research and development expenses, depending upon the use of the asset.

The carrying amount of goodwill has developed as follows:

As of December 31, 2012 and December 31, 2011, the carrying amounts of the other non-amortizable intangible assets were €165 million and €168 million, respectively, for Fresenius Medical Care as well as €16 million, respectively, for Fresenius Kabi.