Brevalis is developing diagnostic software that has met the recognition criteria since the beginning of the year. During the year, it incurs 64,000 of materials and services consumed by the project, 210,000 of employee benefits for the assigned developers, 12,000 of amortisation of a patent used to design the software, 9,000 of training for future users and 7,000 of sales brochures. What is the cost of the intangible asset at year end?
- Materials and services consumed
- 64,000
- Employee benefits of the developers
- 210,000
- Amortisation of the patent used
- 12,000
- Training of future users
- 9,000
- Sales brochures
- 7,000