Capital development expenditure Q9 CANDEL BPP exam kit

Hi Mike,

Working on this question, I dont understand why the additional development expenditure of $4800 ($800 per month) in the current year to 30.9.X8, since meeting criteria on 1.4.X8 (i.e. qualifies to be capitalised) is not amortised???
It says:
” In addition to the capitalised development expenditure (of $20m), further research and development costs were incurred on a new project which commenced on 1 Oct 20×7.
The research stage of the new project lasted until 31 Dec 20×7 and incurred $1.4 m of costs.
From that date the project incurred develpment costs of $800,000 per month.
On 1.4.20×8 the directors became confident that the project would be successful and yield a profit well in excess of its costs.
The project is still in development at 30 Sep 20×8.

Answer:
Development Expenditure:
$’000
Cost b/d 20,000
Accumulated amortisation b/d (6,000)
14,000
Additional expenditure capitalised (800×6) 4,800
Amortisation (20,000 x 20%) (4000)
Balance c/d 14,800
Charged to cost of sales:
Research 1,400
Development when criteria not met (800×3) 2,400
Amortisation 4,000
7,800
Many Thanks,
Almudena