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64GUARDIAN MEDIA LIMITED AND ITS SUBSIDIARIESNOTES TO THE CONSOLIDATED FINANCIAL STATEMENTSFOR THE YEAR ENDED 31 DECEMBER 20152. Signifcant accounting policies (continued)xxiv) Intangible assets (continued)Broadcast rights (continued)Broadcast rights are recognised at historical cost, net of accumulated amortisation. Broadcast rights are amortised over their estimated useful lives in a method that matches the amortisation expense with the revenues expected to be generated. The relevant amortisation expense is recognised within %u201cadministrative costs%u201d (Note 17) in the consolidated statement of comprehensive income.Computer softwareCosts associated with maintaining computer software programs are recognised as an expense as incurred. Development costs that are directly attributable to the design and testing of identifable and unique software products controlled by the Group are recognised as intangible assets when the following criteria are met:%u2022 It is technically feasible to complete the software product so that it will be available for use;%u2022 Management intends to complete the software product and use or sell it;%u2022 There is an ability to use or sell the software product;%u2022 It can be demonstrated how the software product will generate probable future economic benefts;%u2022 Adequate technical, fnancial and other resources to complete thedevelopment and to use or sell the software product are available; and%u2022 The expenditure attributable to the software product during its development can be reliably measured.Directly attributable costs capitalised as part of the software product include the software development employee costs and an appropriate portion of relevant overheads.(Expressed in Thousands of Trinidad and Tobago Dollars, except where otherwise stated)(Continued)