FY18 H1 financials - expectations?, page-60

True, but you must demonstrate inherent value. A video montage of Melbourne would have limited use, I imagine, and would be unlikely to carry as much value as it took to produce the library. I’m not in marketing (or an accountant) so I can’t say with any authority whether that opinion is true, but having sat across the table from beady-eyed auditors (snark) discussing the value of soft assets I know there is a hurdle.

I’m not saying what they have done is wrong (as it have no idea) but it is an area that would draw my attention. And it’s an area of interest in any audit.

IMO; DYOR