The Talmont group is designing a connected agricultural sensor; its engineers carry out, in parallel and without separating them, the study of the physical phenomena and the fine-tuning of the housing. This quarter, a design office invoices it 46,000, not yet paid, and the salaries owed to the engineers reach 54,000. Management wants to record these amounts as an asset. Record the entry for the quarter.
- Design office services (unpaid)
- 46,000
- Salaries owed to the engineers
- 54,000