Intangible assets were acquired in return for payment and are carried at cost. Apart from goodwill, they are subject to scheduled straight-line amortisation based on their pattern of consumption. There are no intangible assets with useful lives classified as indefinite. CO ₂ emissions rights with holding periods longer than one year and requiring purchase by the MVV Energie Group are recognised as intangible assets at cost, while rights allocated free of charge are recognised at Euro 0.

Development expenses are capitalised where a newly developed product or process can be clearly delineated, is technically feasible and is intended for internal use or sale. A further condition for capitalisation is sufficient likelihood that the development expenses will lead to future inflows of funds. Capitalised development expenses are subject to scheduled amortisation over the estimated period of sale of the products. Research expenses are not eligible for capitalisation and are expensed in the period in which they are incurred.

Goodwill is not subject to scheduled amortisation, but is rather tested for impairment annually or more frequently should any specific indications of impairment arise. Goodwill is allocated for this purpose to cash generating units on the level of the legal entities or of subgroups consisting of legal entities belonging together in geographical or material terms.