Cloudéa signs a 5-year managed hosting contract. Before the service starts, it carries out set-up work on its own platform that transfers no service to the customer but creates resources that will be used to provide the hosting (facts of the case); these costs are not within the scope of any other standard and are expected to be recovered. Costs incurred: labour of engineers assigned to the contract 48,000; allocation of supervision relating directly to the contract 12,000; head office administrative costs not chargeable 9,000; rework of a faulty configuration, waste not reflected in the price 5,000. What amount does Cloudéa recognise as an asset?
- Direct labour
- 48,000
- Allocation of directly related supervision
- 12,000
- Head office administrative costs
- 9,000
- Rework costs (waste)
- 5,000