16. Intangible assets - Notes to the core accounting statements

The Authority accounts for its software as intangible assets, to the extent that the software is not an integral part of a particular IT system and accounted for as part of the hardware item of Property, Plant and Equipment.

The basis of valuation and amortisation of intangible assets is outlined in Accounting Policies Note 1.

Software 2019 / 20 £000	Software Under Construction 2019 / 20 £000		Software 2020 / 21 £000	Software Under Construction 2020 / 21 £000
		Balance at start of year
2,894	181	- Gross carrying amounts	2,600	120
(1,790)	0	- Accumulated amortisation	(1,874)	0
1,104	181	Net carrying amount at start of year	726	120
0	0	Adjustments to bring fixed asset register and statutory accounts into alignment	0	0
0	(58)	Assets Reclassified	0	(124)
40	1	Purchases	115	0
(334)	0	Disposals	(10)	0
(418)	0	Amortisation for the period	(311)	0
334	0	Other Changes - Disposal Amortisation	0	0
726	124	Net carrying amount at end of year	520	(4)
		Comprising:
2,600	124	- Gross Carrying Amounts	2,705	(4)
(1,874)	0	Accumulated amortisation	(2,185)	0
726	124		520	(4)