Note 11. Evaluation tools at customers
The changes in the amount of evaluation tools are as follows:
|Balance at beginning of year||16,922||13,332|
|Evaluation tools shipped||8,329||12,845|
|Evaluation tools sold||(6,221)||(4,814)|
|Foreign currency translation effect||(1,927)||1,243|
|Balance at end of year||13,332||17,767|
|Useful lives in years||5|
The gross carrying amount of the evaluation tools at customers per December 31, 2014 was €23,133 (2013: €18,082), accumulated depreciation per December 31, 2014 was €5,366 (2013: €4,750).
Evaluation tools are systems delivered to customers under evaluation agreements. Evaluation tools are recorded at cost and depreciated over their useful life (five years). The depreciation period may be shorter, depending on circumstances. The depreciation expenses are reported as cost of sales.