Solvira is developing the control software for a dosing robot. The recognition criteria are first met on 1 March 20X4. Expenditure for 20X4: 30,000 in January and February; then, from March, 180,000 of employee benefits for the assigned engineers, 25,000 of consumables and testing services, 4,000 of patent registration fees, 8,000 of operator training, 14,000 for reworking a faulty module because of identified inefficiencies and 20,000 as a share of head office costs. The CFO asks you for the cost of the intangible asset at 31 December 20X4. Which amount do you retain?
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