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DieiChefs is an owine businets seiling a wide range of chef equipment. Its webrete as hosted on its gen server, which is situated on their

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DieiChefs is an owine businets seiling a wide range of chef equipment. Its webrete as hosted on its gen server, which is situated on their peoperty in a building used to store the invencory that is neady for disgatehing to custamers. After a cyber-atsack on 11 March 2016, the company's webuite was baclly aflected. When Stya from. It, tried acceswing the company's wetsite, 4 was coepletely corrugted. A new website had to be urgently created. The took place between 1 April and 30 fune 2016 . The costs incurred during this period, all paid in cash, ambunted to R414 900 and included 5 separate paymenth details of which are as follows: 1. Feasibibty study to detemine if the enline business is still fealible: R59 000 The allocation of this cont to the two areas of the website is an follows: - Sales A46000 - Marketing 823000 2. Papment for the customer preference study determinint what customers prefer to see oo the webrite: Ra0 100 The allocation of this cont to the two areas of the website io as follow: * Saler A34500 - Marketing R66 000 3. Payment for the new licences to operate as the wetr. 923000 The allocation of this cont to the two areas of the website in as followi. - Sales 11 500 - Marketing 11500 4. Payment of fees to the computer ipecialits for designing the website: f218 500 The aliocation of this cost to the two areas of the website io as followi: - 3ales it115 000 - Markesine 1103500 5. Parment of upgrade fees, this occun on 31 December 2016 and is necesary every 6 months thereatter ta0 000 The allocation of this cort to the twe areas of the website is as follows. - Sales h20 000 - Masketine 120000 The new website design will not be able to be sold on an open market, due to its unique natuec. The cout of the new website is considered to be material. The setw wetuite was aralable for use from 1 duly 2016. Management entimated that the website will need to be entirely redetigned aftee 5 years The previous website: - Was amertised orer a total useful life of 3 peari, Nit rewidual value. and - Had a carrving amount of R115 000 an the beginning of the vear, at which point it had 2 veari remaining tseful the Regulred: DieiChefs is an owine businets seiling a wide range of chef equipment. Its webrete as hosted on its gen server, which is situated on their peoperty in a building used to store the invencory that is neady for disgatehing to custamers. After a cyber-atsack on 11 March 2016, the company's webuite was baclly aflected. When Stya from. It, tried acceswing the company's wetsite, 4 was coepletely corrugted. A new website had to be urgently created. The took place between 1 April and 30 fune 2016 . The costs incurred during this period, all paid in cash, ambunted to R414 900 and included 5 separate paymenth details of which are as follows: 1. Feasibibty study to detemine if the enline business is still fealible: R59 000 The allocation of this cont to the two areas of the website is an follows: - Sales A46000 - Marketing 823000 2. Papment for the customer preference study determinint what customers prefer to see oo the webrite: Ra0 100 The allocation of this cont to the two areas of the website io as follow: * Saler A34500 - Marketing R66 000 3. Payment for the new licences to operate as the wetr. 923000 The allocation of this cont to the two areas of the website in as followi. - Sales 11 500 - Marketing 11500 4. Payment of fees to the computer ipecialits for designing the website: f218 500 The aliocation of this cost to the two areas of the website io as followi: - 3ales it115 000 - Markesine 1103500 5. Parment of upgrade fees, this occun on 31 December 2016 and is necesary every 6 months thereatter ta0 000 The allocation of this cort to the twe areas of the website is as follows. - Sales h20 000 - Masketine 120000 The new website design will not be able to be sold on an open market, due to its unique natuec. The cout of the new website is considered to be material. The setw wetuite was aralable for use from 1 duly 2016. Management entimated that the website will need to be entirely redetigned aftee 5 years The previous website: - Was amertised orer a total useful life of 3 peari, Nit rewidual value. and - Had a carrving amount of R115 000 an the beginning of the vear, at which point it had 2 veari remaining tseful the Regulred

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