The technical centre of the Brunelles farming cooperative spent 48,000 testing yeast strains in the laboratory. Its harvest traceability tool, which meets the capitalisation criteria, gave rise to 130,000 of capitalised expenditure. A connected irrigation project cost 56,000, and the cooperative cannot separate what relates to research from what relates to development. What total of R&D expensed does the cooperative mention in its notes?
- Laboratory tests (research)
- 48,000
- Traceability tool (development capitalised)
- 130,000
- Connected irrigation (phases not separable)
- 56,000