text: We capitalize development expenditures if they meet the criteria for 
  recognition as an asset, and amortize them over their expected useful 
  lives once they are available for use. 
  
  See note 7 and note 13 for more information about our intangible 
  assets. 
  
  We expense research expenditures and maintenance and training costs 
  as incurred. 
  **Impairment**
  
  See note 12 for more information about our property, plant and 
  equipment. 
  
  *Financial Assets*
  We consider a financial asset to be impaired if there is objective 
  evidence that one or more events have had a negative effect on its 
  estimated future cash flows, and the effect can be reliably estimated. 
  Financial assets that are significant in value are tested for impairment 
  individually. All other financial assets are assessed collectively based on 
  the nature of each asset. 
  
  **Acquired Program Rights**
  Program rights are contractual rights we acquire from third parties to 
  less 
  television programs. We record them at 
  broadcast 
  accumulated amortization and accumulated impairment losses. We 
  capitalize program rights and the related liabilities on the consolidated 
  statements of financial position when the licence period begins and the 
  program is available for use, and amortize them to other external 
  purchases in operating costs in the consolidated statements of income 
  over the expected exhibition period, which ranges from one to five 
  years. If programs are not scheduled, we consider the related program 
  rights to be impaired and write them off. Otherwise, we test them for 
  
  cost 