Intangible assets

Hi, Where has the question come from? Option 1 - all looks correct Option 2 - assuming we have control then IFRS 3 would come into play and the intangibles recognised at FV of X within the group accounts Option 3 - is a monthly subscription to a service and we'd just accrue for the variably monthly cost at the end of the month. Hope that helps clear it up a bit. Thanks Chris