CERTYNEX IFRS ACADEMY

A travel agency acquires an online booking engine. Which of the following items of expenditure must be expensed rather than included in cost?

The tests carried out to make sure the engine calculates fares correctly before going online

The fees of the contractor who connects the engine to the airlines' systems

The training of the agency's travel advisers

The salaries of the in-house developers who configure the engine before it goes online