It is given in the example:
capitalized software for internal use in 2006: cost = 1791, accumulated amortization = 1228
capitalized software to be marketed in 2006: cost = 212, accumulated amortization = 128
capitalized software for internal use in 2005: cost = 1608, accumulated amortization = 1085
capitalized software to be marketed in 2005: cost = 143, accumulated amortization = 98
The amortization charge for internal use computer software in 2006 was 241 million, and the amortization charge for software intended to be marketed was 25 million.
My question is how this amortization charge is calculated (241M and 25M). The difference of two year’s accumulated amortization for internal use = 1228 - 1085 = 143M, and for marketed = 128 - 98 = 30M.