can u explain the highlight place? Why need to includeamortisation development cost and why just...

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Accounting

can u explain the highlight place? Why need to includeamortisation development cost and why just only calculate the 1/2 year amortisation development cost?thank u! image
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7 Global-Innovator Ltd included the following information concerning the research and development activities in its company accounting records over recent years. Global- Innovator complied with AASB 138, has used the cost method to account for intangible assets and calculated amortisation on a straight-line basis. Project 1 -Product Rosehip: the carrying amount of the project development asset at 30 June 2017 was $1600000. Further development costs of $1100000 were capitalised between July and December 2017. Production of Product Rosehip commenced on 1 January 2018. Profitable sales were expected for a total of six years commencing on 1 January 2018. Project 2 Research: research costs for 2016/2017 and 2017/2018 were $500000 and $400000, respectively. At 30 June 2018, the project manager advised that further research should allow development of the final product to commence in 2019 Project 3 - Product Jasmine: research costs of $300000 were expensed in 2015/2016 Applied research costs incurred in 2016/2017 were $400000. During the 2017/2018 year, development costs of $600000 were capitalised. Product Jasmine is expected to generate high profits over 10 years after commercial production commences in December 2018 Project 4 -Product Apple: research costs of $900000 were incurred in the 2016/2017 year and development commenced in the 2017/2018 year. On 30 May 2018, when total development costs were $500000, Project Apple was abandoned following a change in economic conditions. Required (a) Calculate the total amount of research and development costs, including any amortisation, which would be recognised in Global-Innovator Ltd's 2017/2018 statement of comprehensive income

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