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Intangible assets | 12 Months Ended
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Dec. 31, 2023
Text block [abstract] |
Intangible assets | 15. Intangible assets
|  | 31 December 2023 |  |  | 31 December 2022 |
Million US dollar |  | Brands |  |  | Commercial intangibles |  |  | Software |  |  | Other |  |  | Total |  |  | Total |
Acquisition cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at end of previous year |  |  | 37 741 |  |  |  | 2 026 |  |  |  | 4 050 |  |  |  | 354 |  |  |  | 44 170 |  |  |  | 45 015 |
Effect of movements in foreign exchange |  |  | 703 |  |  |  | 67 |  |  |  | 181 |  |  |  | 6 |  |  |  | 957 |  |  |  | (751) |
Acquisitions through business combinations |  |  | 15 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 15 |  |  |  | - |
Acquisitions and expenditures |  |  | 7 |  |  |  | 182 |  |  |  | 632 |  |  |  | 17 |  |  |  | 838 |  |  |  | 978 |
Disposals through sale and derecognition |  |  | (1) |  |  |  | - |  |  |  | (56) |  |  |  | (9) |  |  |  | (67) |  |  |  | (1 437) |
Transfer (to)/from other asset categories and other movements¹ |  |  | (132) |  |  |  | (56) |  |  |  | 572 |  |  |  | (218) |  |  |  | 166 |  |  |  | 365 |
Balance at end of period |  |  | 38 332 |  |  |  | 2 219 |  |  |  | 5 379 |  |  |  | 150 |  |  |  | 46 080 |  |  |  | 44 170 |
Amortization and impairment losses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at end of previous year |  |  | (88) |  |  |  | (1 247) |  |  |  | (2 577) |  |  |  | (49) |  |  |  | (3 961) |  |  |  | (4 585) |
Effect of movements in foreign exchange |  |  | - |  |  |  | (51) |  |  |  | (132) |  |  |  | (8) |  |  |  | (191) |  |  |  | 100 |
Amortization |  |  | - |  |  |  | (136) |  |  |  | (544) |  |  |  | (31) |  |  |  | (711) |  |  |  | (647) |
Impairment |  |  | (5) |  |  |  | - |  |  |  | (25) |  |  |  | - |  |  |  | (31) |  |  |  | (4) |
Disposals through sale and derecognition |  |  | - |  |  |  | - |  |  |  | 56 |  |  |  | 4 |  |  |  | 60 |  |  |  | 1 339 |
Transfer to/(from) other asset categories and other movements¹ |  |  | - |  |  |  | 46 |  |  |  | 2 |  |  |  | (9) |  |  |  | 39 |  |  |  | (164) |
Balance at end of period |  |  | (94) |  |  |  | (1 388) |  |  |  | (3 219) |  |  |  | (93) |  |  |  | (4 794) |  |  |  | (3 961) |
Carrying value |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
at 31 December 2022 |  |  | 37 652 |  |  |  | 779 |  |  |  | 1 473 |  |  |  | 305 |  |  |  | 40 209 |  |  |  | 40 209 |
at 31 December 2023 |  |  | 38 239 |  |  |  | 830 |  |  |  | 2 160 |  |  |  | 57 |  |  |  | 41 286 |  |  |  |  |
AB InBev is the owner of some of the world’s most valuable brands in the beer industry. As a result, brands and certain distribution rights are expected to generate positive cash flows for as long as the company owns the brands and distribution 1 The transfer (to)/from other asset categories and other movements mainly relates to transfers from assets under construction to their respective asset categories, to the separate presentation in the statement of financial position of intangible assets held for sale in accordance with IFRS 5 Non-current assets held for sale and discontinued operations and to the restatement of non-monetary assets under hyperinflation accounting in line with IAS 29 Financial reporting in hyperinflationary economies . rights. Given AB InBev’s more than 600-year history, brands and certain distribution rights have been assigned indefinite lives. Acquisitions and expenditures of commercial intangibles mainly represent supply and distribution rights, exclusive multi-year sponsorship rights and other commercial intangibles. Intangible assets with indefinite useful lives are comprised primarily of brands and certain distribution rights that AB InBev purchased for its own products and are tested for impairment once a year or whenever a triggering event has occurred. Based on the impairment testing results, no impairment loss was allocated to intangible assets with indefinite useful lives – refer to Note 14 Goodwill . As at 31 December 2023, the carrying amount of the intangible assets amounted to 41 286m US dollar (31 December 2022: 40 209m US dollar) of which 38 239m US dollar was assigned an indefinite useful life (31 December 2022: 37 652m US dollar) and 3 047m US dollar a finite life (31 December 2022: 2 557m US dollar).
Million US dollar Cash-generating unit |  | 2023 |  |  | 2022 |
United States |  |  | 21 939 |  |  |  | 21 979 |
Rest of North America |  |  | 41 |  |  |  | 40 |
Mexico |  |  | 3 629 |  |  |  | 3 166 |
Colombia |  |  | 2 990 |  |  |  | 2 374 |
Rest of Middle Americas |  |  | 3 590 |  |  |  | 3 531 |
Brazil |  |  | 15 |  |  |  | - |
Rest of South America |  |  | 655 |  |  |  | 767 |
Europe |  |  | 432 |  |  |  | 423 |
South Africa |  |  | 2 623 |  |  |  | 2 847 |
Rest of Africa |  |  | 910 |  |  |  | 1 072 |
China |  |  | 393 |  |  |  | 405 |
Rest of Asia Pacific |  |  | 1 021 |  |  |  | 1 048 |
Total carrying amount of intangible assets with indefinite useful lives |  |  | 38 239 |  |  |  | 37 652 |
In 2023, the company expensed 256m US dollar in research, compared to 268m US dollar in 2022 and 298m US dollar in 2021. The spend focused on product innovations, market research, as well as process optimization and product development.

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