Years for amortization should not exceed 40.

Aquisition Cost
• Only externally aquisition costs of internally developed intansible assets below are capitalized.
  1. legal fees
  2. registration fees

1. Laboratory research aimed at discovery of new knowledge.
2. Searching for new applications of new reseach finding
3. Conceptual

• Capitalization

• R & D Cost
  1. Technological feasibility
  2. Costs of Establish Technological feasibility
• Production Cost
  1. Coding & Testing
• Inventory Cost
  1. Duplicating the computer software
  2. Duplicating training materials from product matters
  3. Physically packaging the product for distribution