This excerpt taken from the NVO 6-K filed Feb 9, 2009.
Other intangible assets
Patents and licences, that include acquired patents and licences to in-process research and development projects, are carried at historical cost less accumulated amortisation and any impairment loss.
Internal development of software and the costs related in connection with major IT projects for internal use are capitalised under Other intangible assets.
Amortisation is provided under the straight-line method over the estimated useful life of the asset as follows:
IT projects: 310 years
For the patents and in-process research and development projects the amortisation commence in the year in which the rights first generate sales.