8. Amortisation, depreciation and impairment costs €/000 84,145

Amortisation and depreciation for the period, divided by category, is shown below:

In thousands of Euros
Tangible assets
Plant and equipment17,70115,7421,959
Industrial and commercial equipment14,05414,849(795)
Other assets1,8761,913(37)
Total depreciation of tangible fixed assets38,40937,0011,408
Write-down of property, plant and equipment425425
Total depreciation of property, plant and equipment and impairment costs38,83437,0011,833
In thousands of Euros
Intangible assets
Development costs 23,66921,3732,296
Industrial Patent and Intellectual Property Rights15,05615,626(570)
Concessions, licences, trademarks and similar rights4,8234,8230
Total amortisation of intangible fixed assets44,70642,6202,086
Write-down of intangible assets605605
Total amortisation of intangible assets and impairment costs45,31142,6202,691

As set out in more detail in the paragraph on intangible assets, as from 1 January 2004, goodwill is no longer amortised, but tested annually for impairment. The impairment test carried out as of 31 December 2013 confirmed the full recoverability of the amounts recorded in the financial statements. The impairment of property, plant and equipment mainly refers to plants and equipment of the Spanish site at Martorelles that can no longer be used and so their allocated use has been changed. The write-down of intangible assets mainly refers to development projects that Management, with the approval of the new industrial plan, decided to abandon.