71 TE PŪRONGO 2013
Programme
Software Development
WIP
Total
$’000
$’000 $’000 $’000
Group 2013
Opening cost at 1 January 2013
2,931
10,988 2,210 16,129
Additions
850
2,516 2,110 5,476
Impairment
(93)
(243)
-
(336)
Disposals
-
-
(2,524)
(2,524)
Closing cost at 31 December 2013
3,688
13,261 1,796 18,745
Opening accumulated amortisation at 1 January 2013
(1,830)
(7,801)
-
(9,631)
Amortisation
(503)
(1,216)
-
(1,719)
Impairment
64
165
-
229
Closing accumulated amortisation at 31 December 2013
(2,269)
(8,852)
- (11,121)
NBV at 1 January 2013
1,101
3,187 2,210 6,498
NBV at 31 December 2013
1,419
4,409 1,796 7,624
Group 2012
Opening cost at 1 January 2012
2,711
9,964 1,400 14,075
Additions
220
1,136 1,965 3,321
Impairment
-
(112)
-
(112)
Disposals
-
- (1,155)
(1,155)
Closing cost at 31 December 2012
2,931
10,988 2,210 16,129
Opening accumulated amortisation at 1 January 2012
(1,346)
(6,793)
-
(8,139)
Amortisation
(484)
(1,031)
-
(1,515)
Impairment
-
23
-
23
Closing accumulated amortisation at 31 December 2012
(1,830)
(7,801)
-
(9,631)
NBV at 1 January 2012
1,365
3,171 1,400 5,936
NBV at 31 December 2012
1,101
3,187 2,210 6,498
13. Intangible assets
Programme development costs were incurred in developing Bachelor in Māori Art L7, Master of Applied Indigenous
Knowledge, NZ Certificate in Career Preparation, Papa Kupu, He Papa Tikanga and Mauri Ora Australia.
