Daxio is developing, solely for its own needs, a tool for planning its maintenance, which it has no intention of selling. At 1 March 20X1, a prototype works in real conditions, the board has decided to complete and deploy the tool, the maintenance teams are ready to use it, a study documents the expected cost savings, the budget is funded and the project hours are tracked reliably. The finance director argues that no asset can be recognised because there is no market for the tool. What position do you take?