Question $7$ of $8$

CGI Inc. reported the following selected information as at September $30,2021($in thousands$)$:

Accumulated amortization$-$software licenses

Accumulated depreciation$-$buildings

Accumulated depreciation$-$furniture and equipment

Accumulated depreciation$-$leasehold improvements

Accumulated depreciation$-$right$-$of$-$use properties

Amortization expense

Depreciation expense

Furniture and equipment

Goodwill

Impairment loss on property, plant, and equipment

Land and buildings

Leasehold improvements

Right$-$of$-$use properties

Software licenses $($intangible assets$)$

$$124,201$

$21,961$

$97,693$

$156,012$

$606,558$

$24,963$

$144,423$

$150,617$

$8,139\mathrm{.}701$

$1\mathrm{.}113$

$78,907$

$244,824$

$1,080,867$

$167,374$

Question $7$ of $8$

$\frac{-}{1}$

$($a$)$

Identify in which financial statement $($statement of financial position, statement of income, or neither$)$ and which section of the statement each of the above items should be reported.

Account

Accumulated

amortization

software

licenses

Accumulated

depreciation

$-$buildings

Accumulated

depreciation

furniture

and

equipment

Accumulated

depreciation

Financial Statement

Section

Question $7$ of $8$

$\frac{-}{1}$

Accumulated depreciation $-$furniture and equipment

Accumulated depreciation $-$leasehold improvements

Accumulated depreciation $-$right$-$of$-$use properties

Amortization expense

Depreciation expense.

Furniture and equipment

Goodwill

Question $7$ of $8$

Depreciation expense

Furniture and equipment $.$

Goodwill

Impairment

loss on

property,

plant and

equipment

Land and

buildings

Leasehold

improvements

Right$-$of$-$use

properties

Software

licenses

$($intangible

assets$)$