(11) Reworkable Service Parts

Where necessary, the lower net realizable value was used, with due regard to selling and production costs still to be incurred. The total book value of reworkable service parts, valued as of September 30, 2009, at their lower of cost and net realizable value, was €19,453k (2007/2008: €13,900k). The increase was mainly attributable to the first-time classification of service parts as reworkable. Write-down of reworkable service parts reported under cost of sales is €6,024k (2007/2008: €7,743k).