In 20X2, the video game publisher Kalmira carried out an exploratory study of graphics engines for 65,000. It then developed a new game: 44,000 was incurred from January to April, before all the criteria were demonstrated on 1 May, and 210,000 was capitalised from May to December. Finally, training the support teams for the new game cost 18,000. What amount of research and development expenditure recognised as an expense in 20X2 must be disclosed?
- Exploratory study (research)
- 65,000
- Development from January to April
- 44,000
- Development capitalised from May to December
- 210,000
- Training of support teams
- 18,000