321 / 396
16. Intangible assets (cont’d.)
Goodwill
RM’000
Landing
rights
RM’000
Internally
developed
software
RM’000
Total
RM’000
Cost
At 1 January 2016
17,703
–
1,505
19,208
Additions - acquisitions (Note 12)
102,926
–
–
102,926
At 31 December 2016
120,629
–
1,505
122,134
Accumulated amortisation
At 1 January 2016
–
–
(24)
(24)
Amortisation expense
–
–
(281)
(281)
At 31 December 2016
–
–
(305)
(305)
Carrying amount as at 31 December 2016
120,629
–
1,200
121,829
Landing rights
Landing rights relate to traffic rights and landing slots for destinations operated by IAA and PAA. As explained in Note 2.6.2(b), the
useful life of these landing rights is estimated to be indefinite.
Impairment testing for goodwill and landing rights
The carrying amounts of goodwill and landing rights allocated to the Group’s cash generating unit are as follows:
Goodwill
Landing rights
2017
RM’000
2016
RM’000
2017
RM’000
2016
RM’000
CGU
AirAsia Malaysia ("MAA")
102,926
102,926
–
–
PT Indonesia AirAsia
38,394
–
374,600
–
AirAsia Inc Group
–
–
69,300
–
AirAsia Investment Ltd
7,334
7,334
–
–
BigPay Malaysia Sdn Bhd
5,275
5,275
–
–
Rokki Sdn Bhd
5,094
5,094
–
–
159,023
120,629
443,900
–
[ ]
307
AirAsia Berhad
REPORTS AND FINANCIAL STATEMENTS