21 | Intangible assets
| in TUSD | ||||
|---|---|---|---|---|
| Anschaffungskosten | ||||
| Saldo per 1. Januar 2021 | 1 026 | 0 | 8 867 | 9 893 |
| Zugänge | 17 070 | 0 | 1 370 | 18 440 |
| Umgliederung | 0 | 0 | 0 | 0 |
| Saldo per 31. Dezember 2021 | 18 095 | 0 | 10 237 | 28 332 |
| Zugänge | 12 307 | 0 | 0 | 12 307 |
| Umgliederung | -28 823 | 29 196 | 0 | 373 |
| Fremdwährungseffekt | 52 | 0 | 0 | 52 |
| Saldo per 31. Dezember 2022 | 1 631 | 29 196 | 10 237 | 41 064 |
| Kumulierte Abschreibungen | ||||
| Saldo per 1. Januar 2021 | 0 | 0 | 7 067 | 7 067 |
| Abschreibungen | 0 | 0 | 1 258 | 1 258 |
| Umgliederung | 0 | 0 | 0 | 0 |
| Saldo per 31. Dezember 2021 | 0 | 0 | 8 325 | 8 325 |
| Abschreibungen | 0 | 3 893 | 1 116 | 5 009 |
| Saldo per 31. Dezember 2022 | 0 | 3 893 | 9 441 | 13 334 |
| Nettobuchwert | ||||
| Per 31. Dezember 2021 | 18 095 | 0 | 1 912 | 20 007 |
| Per 31. Dezember 2022 | 1 631 | 25 303 | 796 | 27 730 |
Internally developed intangible assets mainly comprise the initial set-up costs for the FIFA+ platform, which has been reclassified from intangible assets under development, the platform having been launched in 2022. The internally developed intangible assets as at 31 December 2022 have a carrying amount of USD 25.3 million and a remaining amortisation period of four years.
Acquired intangible assets mainly include FIFA’s enterprise resource planning (ERP) system as well as other related software.