Valtera is developing fleet management software for which the recognition criteria are met. For the quarter, it records 140,000 of employee benefits for staff assigned to the project (not yet paid), 35,000 of external services consumed by the development (paid), 8,000 of amortisation of a software licence already recognised as an asset and used by the team, and 6,000 of training (paid) for the managers who will operate the software. Record the summary entry for the quarter.
- Employee benefits of assigned staff
- 140,000
- External services consumed
- 35,000
- Amortisation of the licence used
- 8,000
- Training of the managers
- 6,000