Amortization expense for the years ended December 31, 2010, 2009 and 2008 was Ps. 103,263, Ps. 112,007 and Ps. 101,294, respectively. The amortization of debt issuance of Ps. 57,736, Ps. 20,953 and Ps. 10,240 was allocated as interest expense as part of commissions and financing cost for the years ended December 31, 2010, 2009 and 2008 respectively (see Note 23(3)). The expected amortization of debt issuance costs for the years 2011 to 2015 is as follows:

(1) “BETA” Trademark was allocated to the affordable entry-level segment. The amortization of Ps. 45,527, Ps. 91,054 and Ps. 91,054, for the years ended December 31, 2010, 2009 and 2008, respectively, was allocated as part of the operating expenses.