STANDALONE ACCOUNTS 315 5. Capital-work-in progress (CWIP) (contd.) Ageing of capital work in progress Rupees crores Particulars Amount in Capital work in progress for a period of Less than 1 year 1-2 years 2-3 years More than 3 years Total As at 31st March, 2024: Projects in progress ................................................................................................................................... 1,553.46 163.35 72.90 56.29 1,846.00 Total....................................................................................................................................................................... 1,553.46 163.35 72.90 56.29 1,846.00 As at 31st March, 2023: Projects in progress ................................................................................................................................... 721.25 127.15 29.82 72.05 950.27 Total ..................................................................................................................................................................... 721.25 127.15 29.82 72.05 950.27 6. Intangible Assets Rupees crores Particulars Development Expenditure Brand Licences Computer Software Others (refer note a) Total Cost Balance as at 1st April, 2022.................................................................. 5,688.02 134.05 104.71 68.10 5,994.88 Additions / Transfer from Intangible assets under development during the year .................................................................... 2,950.61 — 21.06 1.33 2,973.00 Deductions during the year ......................................................................... (571.95) — (16.87) — (588.82) Reclassified to asset held for sale ......................................................... (119.97) — (14.29) — (134.26) Balance as at 31st March, 2023 .......................................................... 7,946.71 134.05 94.61 69.43 8,244.80 Balance as at 1st April, 2023 ................................................................ 7,946.71 134.05 94.61 69.43 8,244.80 Additions / Transfer from Intangible assets under development during the year .................................................................... 1,205.23 — 51.75 — 1,256.98 Deductions during the year........................................................................... (284.81) — (2.67) (37.33) (324.81) Balance as at 31st March, 2024 .......................................................... 8,867.13 134.05 143.69 32.10 9,176.97 Accumulated amortisation and impairment Balance as at 1st April, 2022.................................................................. 3,208.68 30.03 91.91 3.22 3,333.84 Amortisation expense for the year......................................................... 1,249.80 4.31 14.24 0.04 1,268.39 Impairment losses during the year # ................................................... 372.75 — 0.46 — 373.21 Deductions during the year ......................................................................... (571.95) — (16.87) — (588.82) Reclassified to asset held for sale ......................................................... (62.72) — (5.18) — (67.90) Balance as at 31st March, 2023............................................................ 4,196.56 34.34 84.56 3.26 4,318.72 Balance as at 1st April, 2023.................................................................. 4,196.56 34.34 84.56 3.26 4,318.72 Amortisation expense for the year......................................................... 1,314.94 4.31 20.81 0.04 1,340.10 Impairment losses during the year # ................................................... 17.62 — — — 17.62 Deductions during the year........................................................................... (284.81) — (2.67) — (287.48) Balance as at 31st March, 2024............................................................ 5,244.31 38.65 102.70 3.30 5,388.96 Net carrying amount Net carrying amount as at 31st March, 2023.................................. 3,750.15 99.71 10.05 66.17 3,926.08 Net carrying amount as at 31st March, 2024........................... 3,622.82 95.40 40.99 28.80 3,788.01 # In the previous year, impairment losses have been recognised in the Statement of Profit and Loss as a part of ‘ Exceptional items (net)’. Note a) Others include Trade Marks, Transferable Development Rights, etc.
RkJQdWJsaXNoZXIy NTE5NzY=