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80 GUARDIAN MEDIA LIMITED AND ITS SUBSIDIARIES ANNUAL REPORT 2022GUARDIAN MEDIA LIMITED AND ITS SUBSIDIARIESNOTES TO THE CONSOLIDATED FINANCIAL STATEMENTSFOR THE YEAR ENDED 31 DECEMBER 2022(Expressed in Thousands of Trinidad and Tobago Dollars, except where otherwise stated)(Continued)2. Significant accounting policies (continued)xxiv. Intangible assets (continued)Broadcast rights The Group has elected to classify broadcast rights as intangible assets. Control is obtained over the intangible asset, and therefore the asset is recognised, at the point at which:%u2022 The underlying resource is sufficiently developed to be identifiable;%u2022 The Company has legal, exclusive rights to broadcast;%u2022 There is a penalty for non-delivery of content;%u2022 It is probable that the event will occur or the content delivered; and%u2022 It is probable that economic benefits will flow to the Company.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 16) in the Consolidated Statement of Comprehensive (Loss)/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 identifiable 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 benefits;%u2022 Adequate technical, financial and other resources to complete the development 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.