Ombrelle, an architecture firm, moves its design team to new premises. It receives, not yet paid, an invoice of 22,000 to train the team on a new modelling tool and an invoice of 65,000 for moving and team transfer costs, with no fit-out works. The administrative director proposes to recognise them as an intangible asset. Record the correct entry.
- Training invoice
- 22,000
- Moving and team transfer invoice
- 65,000