An agricultural engineering firm acquires, for 150,000, a right of access to a satellite image bank, limited to 5,000 units image downloads over a contractual period of 6 years. The download cap will be reached well before the contract expires: it is the cap that determines the consumption of the benefits. During the year, 1,200 units images were downloaded. No residual value is expected. What is the amortisation charge for the year?
- Cost of the access right
- 150,000
- Download cap
- 5,000
- Downloads during the year
- 1,200
- Contractual term
- 6