CERTYNEX IFRS ACADEMY

Pellardi holds several intangible assets with finite useful lives that are amortised on a straight-line basis and not yet fully amortised. In which of these situations does amortisation of the asset cease?

A mapping licence is unused while the information system is being redesigned.

A distribution right is no longer exploited while a new business partner is sought.

An unused software asset is classified as held for sale.

Use of a patent is halved following a fall in demand.