CERTYNEX IFRS ACADEMY

Orbelis internally develops scheduling software; the recognition criteria have been met for several months. Which of the following expenditures, incurred after that date, is part of the cost of the intangible asset?

Training the technicians who will operate the software.

Amortisation of a licence used to develop it.

Selling costs incurred to prepare its marketing.

Operating losses recorded when it is first run.