For each class of intangible asset the entity discloses the useful lives or amortisation rates, the amortisation methods, the gross carrying amount and accumulated amortisation (with impairment) at the opening and closing dates, the line items in which amortisation sits, and a reconciliation of the carrying amount over the period showing additions, held-for-sale classifications and other disposals, business combination acquisitions, revaluation movements under AASB 138 and OCI impairment movements under AASB 136, amortisation, profit or loss impairment movements and other changes; the reconciliation is not required for prior periods. The entity also gives a description, the carrying amount and the amortisation period remaining for each individually material intangible; the initial fair value and carrying amount of intangibles acquired by government grant; the existence and carrying amount of intangibles with restricted title or pledged; contractual commitments to acquire intangibles; and the aggregate research and development expenditure expensed in the period. Revalued intangibles require the revaluation date, valuer involvement, methods and assumptions, and the revaluation surplus with its movements and restrictions. Where an intangible is judged to have an indefinite useful life, the entity discloses its carrying amount and the factors that drove that assessment.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.