reversal of amortization

In a question if staff training cost has been wrongly capitalized and even amortization has been calculated…what should be the *two double entries* for reversal of capital expenditure to revenue expenditure and canceling the amortization? Like in this question:

Darby spent $200,000 sending its staff on training courses during the year. This has already led to an improvement in the company’s efficiency and resulted in cost savings. The organizer of the course has stated that the benefits from the training should last for a minimum of four years. The assistant has therefore treated the cost of the training as an intangible asset and charged six months’ amortization based on the average date during the year on which the training courses were completed. (2009,singapore past paper)