Intangible assets other than goodwill

12 Months Ended

Dec. 31, 2018

Disclosure of detailed information about intangible assets [abstract]

Disclosure of intangible assets [text block]

Note 17 Intangible assets other than goodwill

The intangible assets movement are detailed as follows:

	Trademarks			Software programs			Water rights			Distribution rights			Total
	ThCh $			ThCh $			ThCh $			ThCh $			ThCh $
As of January 1, 2017
Historic cost		65,160,928			28,364,765			2,091,059			763,017			96,379,769
Accumulated amortization		-			(18,072,174	)		-			(373,440	)		(18,445,614	)
Book Value		65,160,928			10,292,591			2,091,059			389,577			77,934,155

As of December 31, 2017
Additions		-			3,498,499			158,968			-			3,657,467
Divestitures (cost)		(226	)		(103,675	)		-			-			(103,901	)
Divestitures (amortization)		-			103,675			-			-			103,675
Amortization of year		-			(2,873,115	)		-			(173,294	)		(3,046,409	)
Conversion effect		(1,355,703	)		(260,268	)		-			(103,287	)		(1,719,258	)
Effect of conversion (amortization)		-			167,026			-			39,725			206,751
Changes		(1,355,929	)		532,142			158,968			(236,856	)		(901,675	)
Book Value		63,804,999			10,824,733			2,250,027			152,721			77,032,480

As of December 31, 2017
Historic cost		63,804,999			31,499,321			2,250,027			659,730			98,214,077
Accumulated amortization		-			(20,674,588	)		-			(507,009	)		(21,181,597	)
Book Value		63,804,999			10,824,733			2,250,027			152,721			77,032,480
As of December 31, 2018

Additions (1)		16,647,981			3,431,842			784,900			-			20,864,723
Additions for business combinations (cost) (2)		7,168,245			67,119			-			-			7,235,364
Divestitures (cost)		-			-			(92,415	)		-			(92,415	)
Amortization of year		-			(2,999,205	)		-			(39,751	)		(3,038,956	)
Conversion effect		(1,251,533	)		(164,197	)		-			(44,251	)		(1,459,981	)
Effect of conversion (amortization)		-			(212,119	)		-			(23,841	)		(235,960	)
Others increase (decreased) (3)		18,117,445			323,268			-			218,174			18,658,887
Changes		40,682,138			446,708			692,485			110,331			41,931,662
Book Value		104,487,137			11,271,441			2,942,512			263,052			118,964,142

As of December 31, 2018
Historic cost		104,487,137			35,157,353			2,942,512			833,653			143,420,655
Accumulated amortization		-			(23,885,912	)		-			(570,601	)		(24,456,513	)
Book Value		104,487,137			11,271,441			2,942,512			263,052			118,964,142

(1) Corresponds mainly to the brands mentioned in

Note 1 – General information, letter C)

(2) See

Note 15 – Business combinations

(3) Corresponds to the financial effect of the application IAS 29 "Financial reporting in hyperinflationary economies”. See

Note 4 - Accounting changes, letter b)

There are no restrictions or pledges on intangible assets.

The cash generating unit associates to the

trademarks are detailed as follows:

Segment	Cash Generating Unit	As of December 31, 2018		As of December 31, 2017
	(CGU)	ThCh $		ThCh $
Chile	Embotelladoras Chilenas Unidas S.A.		31,659,575		31,476,163
	Manantial S.A.		1,166,000		1,166,000
	Compañía Pisquera de Chile S.A.		1,363,782		1,363,782
	Cervecería Kunstmann S.A. (3)		1,091,223		286,518
	Sub-Total		35,280,580		34,292,463
International Business	CCU Argentina S.A. and subsidiaries (1)		36,807,884		3,735,289
	Marzurel S.A., Coralina S.A. and Milotur S.A.		2,651,576		2,639,301
	Bebidas del Paraguay S.A. and Distribuidora del Paraguay S.A.		3,558,832		3,356,895
	Bebidas Bolivianas BBO S.A. (2)		6,363,540		-
	Sub-Total		49,381,832		9,731,485
Wines	Viña San Pedro Tarapacá S.A.		19,824,725		19,781,051
	Sub-Total		19,824,725		19,781,051
Total			104,487,137		63,804,999

(1)

See

Note 1 – General Information, letter C)

(2)

See

Note 15 – Business combinations, letter a)

(3)

See

Note 15 – Business combinations, letter b)

Management has not found any evidence of impairment of intangible assets. The same methodology described in

Note 18 - Goodwill

, has been used for

trademarks with indefinite useful lives