[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, 2016, at their lower of cost and net realizable value, was €29,812k (2014/2015: €29,034k). Write-down of reworkable service parts reported under cost of sales is €6,293k (2014/2015: €2,381k).