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9 Amortisation, depreciation and allowances

  2010 2009Changes
Depreciation of tangible fixed assets121,138115,9275,211
Amortisation of intangible fixed assets103,088108,587-5,499
Bad debt provisions37,08326,35210,731
Provisions for risks and charges30,57725,1355,442
Total291,886 276,00115,885

The 2009 depreciation of tangible assets and amortisation of intangible assets were restated for comparison purposes to reflect application of the IFRIC 12 interpretation. To this regard, please refer to the first paragraph of these notes.

The evident fluctuation of the "Depreciation of tangible fixed assets and amortisation of intangible fixed assets" and "Other allocations" (provision for the restoration of assets) items is main attributable to the process of reappraising the useful life and therefore the consequent depreciation rates concerning the energy cycle investments (Gas, Electricity and District Heating) started and completed during 2010. The appraisal in question, conducted with the help of an appraiser's report drafted by a primary external consultancy firm, in most cases led to an extension of the average useful life and hence a resulting decrease of the depreciation rate of the plants in question, in addition to allowing greater uniformity of the same rates used to be achieved.

For further information on the items, please see comments under “tangible fixed assets”, “intangible assets”, “trade receivables” and “provisions for risks and charges”.

Reclassifications for some items, with respect to amounts shown in year 2009, are shown hereunder:

 2009 published reclassification 2009 reclassified
Depreciation of tangible fixed assets - IFRIC 12 reclassification177,900-61,973115,927
Amortisation of intangible fixed assets - IFRIC 12 reclassification46,61461,973 108,587
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