Definite intangible asset question on practice exam

Hi,

I encountered a question on the CFA mock exam online below, and I just don’t understand why they are using only the opening carrying values for 2014 rather than the amortized amounts through that year, since the question is asking for the opening balance in 2015? I got $361 but th answer says it is $371 because it only uses the opening amortization values of 2014. Any help would be much appreciated!

Below are excerpts from a company’s intangible assets note for 2014:

($ millions)

Group 1

Group 2

Group 3

Group 4

Cost (opening)

840

320

118

96

Additions

76

7

Cost (ending)

916

320

125

96

Accumulated amortization & impairments (opening)

333

45

16

0

Amortization

15

8

Impairments

21

Accumulated amortization & impairments (ending)

333

60

24

21

Carrying amount

583

260

101

75

The 2015 opening carrying amount (in millions) of the company’s definite-life intangible assets is closest to:

$473. $377. $361.

INCORRECT> The definite-life intangibles are identifiable because they incur amortization and consist of the Groups 2 and 3 assets.

($ millions)

Group 2

Group 3

Cost (opening amounts)

320

118

Less: Accumulated amortization & impairments (opening amounts)

–45

–16

Carrying value

275

102

Total carrying value

377

Oh dear, I can’t get it to paste properly :frowning: Basically each column of values is supposed to move horizontally across, representing Group 1, 2, 3, and 4 of assets.