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CalculationAdvancedVariant — group VG.IAS38.000303Published

Question · Costs excluded and cessation of capitalisation

The news website Quotidia acquires a licence for an editorial search engine for 210,000. Before the engine is operational, it bears 12,000 of acceptance-testing fees and 18,000 of salaries of its engineers in charge of installation. Once the engine is operational, the audience is slow to come and the business records 25,000 of start-up losses; Quotidia also spends 7,000 on training the team of its new regional newsroom. Calculate the cost of the licence.

Licence price
210,000
Acceptance-testing fees before readiness
12,000
Installation salaries before readiness
18,000
Initial operating losses
25,000
Training of the new newsroom
7,000
Your answer

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