CERTYNEX IFRS ACADEMY

A chain of gyms, Fitora, acquires a class-booking app and extends it to a new city. Which of the following items of expenditure must be expensed?

Load tests carried out before going live to check that the app supports simultaneous connections

The promotional campaign announcing the app to members

Training the coaches of the new club to use the app

The operating losses of the first months, while members adopt the app

The fees of the contractor who integrates the app with the billing system before it goes live