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Goodwill and intangible assets (Tables) | 12 Months Ended
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Dec. 31, 2019
Intangible Assets [Abstract] |
Summary of movements of goodwill and intangible assets | The following table summarizes the movements of goodwill and other intangible assets in 2019:
|  |  | Intangible assets other than goodwill
($ millions) | Goodwill |  |  | Alcon brand name |  |  | Acquired research & development |  |  | Technologies |  |  | Currently marketed products |  |  | Marketing know-how |  |  | Other intangible assets (including software) |  |  | Total |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
January 1, 2019 | 8,899 |  |  | 2,980 |  |  | 249 |  |  | 5,369 |  |  | 4,440 |  |  | 5,960 |  |  | 494 |  |  | 19,492 |
Impact of business combinations | 6 |  |  |  |  |  | 505 |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 505 |
Additions |  |  |  |  |  |  | 7 |  |  |  |  |  |  |  |  |  |  |  | 125 |  |  | 132 |
Reclassifications | — |  |  | — |  |  | (33 | ) |  | — |  |  | — |  |  | — |  |  | 33 |  |  | — |
Disposals and derecognitions(1) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (41 | ) |  | (41 | )
December 31, 2019 | 8,905 |  |  | 2,980 |  |  | 728 |  |  | 5,369 |  |  | 4,440 |  |  | 5,960 |  |  | 611 |  |  | 20,088 |
Accumulated amortization
January 1, 2019 |  |  |  |  |  |  | (3 | ) |  | (4,184 | ) |  | (2,592 | ) |  | (1,906 | ) |  | (128 | ) |  | (8,813 | )
Amortization charge |  |  |  |  |  |  |  |  |  | (508 | ) |  | (250 | ) |  | (240 | ) |  | (86 | ) |  | (1,084 | )
Accumulated amortization on disposals and derecognitions(1) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 40 |  |  | 40 |
December 31, 2019 |  |  |  |  |  |  | (3 | ) |  | (4,692 | ) |  | (2,842 | ) |  | (2,146 | ) |  | (174 | ) |  | (9,857 | )
Net book value at December 31, 2019 | 8,905 |  |  | 2,980 |  |  | 725 |  |  | 677 |  |  | 1,598 |  |  | 3,814 |  |  | 437 |  |  | 10,231 |
(1) | Derecognitions of assets that are no longer used or being developed and are not considered to have a significant disposal value or other alternative use.
The following table summarizes the allocation of the net book values of goodwill and other intangible assets by reporting segment at December 31, 2019:
|  |  | Intangible assets other than goodwill
($ millions) | Goodwill |  |  | Alcon brand name |  |  | Acquired research & development |  |  | Technologies |  |  | Currently marketed products |  |  | Marketing know-how |  |  | Other intangible assets (including software) |  |  | Total |
Surgical | 4,544 |  |  |  |  | 721 |  |  | 677 |  |  | 374 |  |  | 3,814 |  |  | 184 |  |  | 5,770 |
Vision Care | 4,361 |  |  |  |  | 4 |  |  |  |  |  | 1,224 |  |  |  |  |  | 253 |  |  | 1,481 |
Not allocated to segment(1) |  |  |  | 2,980 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 2,980 |
Net book value at December 31, 2019 | 8,905 |  |  | 2,980 |  |  | 725 |  |  | 677 |  |  | 1,598 |  |  | 3,814 |  |  | 437 |  |  | 10,231 |
(1) Alcon brand name The following table summarizes the movements of goodwill and other intangible assets in 2018:
|  |  | Intangible assets other than goodwill
($ millions) | Goodwill |  |  | Alcon brand name |  |  | Acquired research & development |  |  | Technologies |  |  | Currently marketed products |  |  | Marketing know-how |  |  | Other intangible assets (including software) |  |  | Total |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
January 1, 2018 | 8,895 |  |  | 2,980 |  |  | 242 |  |  | 5,368 |  |  | 4,094 |  |  | 5,960 |  |  | 370 |  |  | 19,014 |
Impact of business combinations | 4 |  |  |  |  |  |  |  |  |  |  |  | 346 |  |  |  |  |  |  |  |  | 346 |
Additions |  |  |  |  |  |  | 71 |  |  | 1 |  |  |  |  |  |  |  |  | 125 |  |  | 197 |
Disposals and derecognitions(1) |  |  |  |  |  |  | (64 | ) |  |  |  |  |  |  |  |  |  |  | (1 | ) |  | (65 | )
December 31, 2018 | 8,899 |  |  | 2,980 |  |  | 249 |  |  | 5,369 |  |  | 4,440 |  |  | 5,960 |  |  | 494 |  |  | 19,492 |
Accumulated amortization |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
January 1, 2018 |  |  |  |  |  |  | (58 | ) |  | (3,635 | ) |  | (2,008 | ) |  | (1,668 | ) |  | (104 | ) |  | (7,473 | )
Amortization charge |  |  |  |  |  |  |  |  |  | (510 | ) |  | (247 | ) |  | (238 | ) |  | (24 | ) |  | (1,019 | )
Accumulated amortization on disposals and derecognitions(1) |  |  |  |  |  |  | 57 |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 57 |
Impairment charge |  |  |  |  |  |  | (2 | ) |  | (39 | ) |  | (337 | ) |  |  |  |  |  |  |  | (378 | )
December 31, 2018 |  |  |  |  |  |  | (3 | ) |  | (4,184 | ) |  | (2,592 | ) |  | (1,906 | ) |  | (128 | ) |  | (8,813 | )
Net book value at December 31, 2018 | 8,899 |  |  | 2,980 |  |  | 246 |  |  | 1,185 |  |  | 1,848 |  |  | 4,054 |  |  | 366 |  |  | 10,679 |
(1) | Derecognitions of assets that are no longer used or being developed and are not considered to have a significant disposal value or other alternative use.
The following table summarizes the allocation of the net book values of goodwill and other intangible assets by reporting segment at December 31, 2018:
|  |  | Intangible assets other than goodwill
($ millions) | Goodwill |  |  | Alcon brand name |  |  | Acquired research & development |  |  | Technologies |  |  | Currently marketed products |  |  | Marketing know-how |  |  | Other intangible assets (including software) |  |  | Total |
Surgical | 4,538 |  |  |  |  |  | 216 |  |  | 1,185 |  |  | 438 |  |  | 4,054 |  |  | 160 |  |  | 6,053 |
Vision Care | 4,361 |  |  |  |  |  | 30 |  |  |  |  |  | 1,410 |  |  |  |  |  | 206 |  |  | 1,646 |
Not allocated to segment |  |  |  | 2,980 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 2,980 |
December 31, 2018 | 8,899 |  |  | 2,980 |  |  | 246 |  |  | 1,185 |  |  | 1,848 |  |  | 4,054 |  |  | 366 |  |  | 10,679 |
Assumptions used in calculations for the recoverable amounts of goodwill and intangible assets | The following assumptions are used in the calculations for the recoverable amounts of goodwill and the Alcon brand name:
(As a percentage) | Surgical |  | Vision Care
Terminal growth rate | 3.0 |  | 3.0
Discount rate (post-tax) | 7.5 |  | 7.0
Intangible asset impairment charges | The following table shows the intangible asset impairment charges for 2019 and 2018:
($ millions) | 2019 |  |  | 2018 |
Surgical | — |  |  | (378 | )
Vision Care | — |  |  | — |
Total | — |  |  | (378 | )

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