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Question · Subsequent expenditure on acquired in-process R&D

The laboratory Pharmalis acquired an in-process vaccine project for 1,200,000. During the following year, it incurs 150,000 of research studies on another indication, 80,000 of development from January to April, a period during which not all the development-phase criteria were demonstrated, and 220,000 of development from May to December, once all the criteria were demonstrated. What amount is added to the carrying amount of the project for the year?

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