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Intangible Assets

12 Months Ended

Dec. 31, 2021

Disclosure of Detailed Information About Intangible Assets [Abstract]

INTANGIBLE ASSETS

14	INTANGIBLE ASSETS

The movement of intangible assets during the year is as follows:

		Application development				Originals and Sessions				Other intangibles				Work in progress				Total
		USD				USD				USD				USD				USD
2020
Cost:
At January 1, 2020			1,893,210				245,757				42,850				140,688				2,322,505
Additions			-				-				16,600				-				16,600
Additions – internally developed			775,890				7,627				-				16,701				800,218
Transferred			-				89,261				-				(89,261	)			-
At December 31, 2020			2,669,100				342,645				59,450				68,128				3,139,323
Amortization:
At January 1, 2020			829,451				104,235				6,359				-				940,045
Charge for the year (note 6)			466,192				146,092				10,992				-				623,276
At December 31, 2020			1,295,643				250,327				17,351				-				1,563,321
Net carrying amount:
At December 31, 2020			1,373,457				92,318				42,099				68,128				1,576,002

2021
Cost:
At January 1, 2021			2,669,100				342,645				59,450				68,128				3,139,323
Additions			-				-				18,864				86,350				105,214
Additions – internally developed			911,599				123,851				-				38,099				1,073,549
Transferred			-				81,701				-				(81,701	)			-
At December 31, 2021			3,580,699				548,197				78,314				110,876				4,318,086
Amortization:
At January 1, 2021			1,295,643				250,327				17,351				-				1,563,321
Charge for the year (note 6)			619,259				74,556				18,104				-				711,919
At December 31, 2021			1,914,902				324,883				35,455				-				2,275,240
Net carrying amount:
At December 31, 2021			1,665,797				223,314				42,859				110,876				2,042,846

Work in progress represent costs incurred in relation to internally produced originals and sessions which are not yet released as well as software being developed by a third party.