annual-report-FY2021

244 COMPANY OVERVIEW BOARD’S REPORT MANAGEMENT DISCUSSION AND ANALYSIS CORPORATE GOVERNANCE BUSINESS RESPONSIBILITY REPORT STANDALONE ACCOUNTS CONSOLIDATED ACCOUNTS 5. Intangible Assets Rupees crores Particulars Development Expenditure (Internally Generated) Brand Licence Computer Softwares Others (refer note b) Total Cost Balance as at 1 st April, 2019 .............................................. 4,231.53 129.16 89.70 — 4,450.39 Additions during the year................................................. 780.00 — 27.83 65.00 872.83 Deductions during the year ............................................. 193.31 — 50.08 — 243.39 Balance as at 31 st March, 2020 ........................................ 4,818.22 129.16 67.45 65.00 5,079.83 Balance as at 1 st April, 2020 ............................................. 4,818.22 129.16 67.45 65.00 5,079.83 Additions during the year................................................. 811.90 — 2.77 — 814.67 Deductions during the year. ............................................. 237.03 — 7.94 — 244.97 Balance as at 31 st March, 2021 ........................................ 5,393.09 129.16 62.28 65.00 5,649.53 Accumulated amortisation & impairment Balance as at 1 st April, 2019 .............................................. 1,897.06 12.21 74.08 — 1,983.35 Amortisation expense for the year................................... 891.32 4.31 18.98 0.04 914.65 Deductions during the year. ............................................. 193.31 — 38.69 — 232.00 Balance as at 31 st March, 2020 . ........................................ 2,595.07 16.52 54.37 0.04 2,666.00 Balance as at 1 st April, 2020 .............................................. 2,595.07 16.52 54.37 0.04 2,666.00 Amortisation expense for the year................................... 908.33 4.31 9.06 0.04 921.74 Deductions during the year. ............................................. 237.03 — 7.94 — 244.97 Balance as at 31 st March, 2021 . ........................................ 3,266.37 20.83 55.49 0.08 3,342.77 Net carrying amount Net carrying amount as at 31 st March, 2020. .................. 2,223.15 112.64 13.08 64.96 2,413.83 Net carrying amount as at 31 st March, 2021 ................... 2,126.72 108.33 6.79 64.92 2,306.76 Notes: a. Additions during the year includes Borrowing costs capitalised Rs. 34.14 crores (2020 : Rs. 51.77 crores). b. Intangible – Others include trade marks, transferable development rights etc.