Company: NUTR
Filing Date: 2025-01-15
Form Type: S-1/A
Source: 0001493152-25-002312
Chunk: 197

Company: NUSATRIP Inc
Filing Date: 2025-01-15
Form: S-1/A
Chunk 197
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 INTANGIBLE ASSETS

As of September 30, 2024 and December 31, 2023, intangible assets consisted of the following:

|                   |     |         | Useful 
 life   |   | September 
       30, 
      2024 |   |     |   | December 
      31, 
     2023 |   |
|:------------------|:----|:--------|:-------|:--|----------:|:--|:----|:--|---------:|:--|
| At cost:          |     |         |        |   |           |   |     |   |          |   |
| Software          |     | 8 years |        | $ |   598,913 |   |     | $ |  589,839 |   |
| Licensing         |     | 4 years |        |   |     6,316 |   |     |   |    6,220 |   |
|                   |     |         |        |   |   605,229 |   |     |   |  596,059 |   |
| Less: accumulated 
 amortization      |     |         |        |   |  (557,785 | ) |     |   | (530,268 | ) |
|                   |     |         |        | $ |    47,444 |   |     | $ |   65,791 |   |

Amortization of intangible assets was $6,160 and $6,453 for the three months ended September 30, 2024 and 2023, respectively.

Amortization of intangible assets was $18,479 and $19,359 for the nine months ended September 30, 2024 and 2023, respectively.

Amortization of intangible assets was $25,812 for the year ended December 31, 2023.

None of the above amortization was recognised under cost of revenue.

| F-39 |

<div align='center'>NUSATRIP INCORPORATED
NOTES TO CARVE-OUT COMBINED AND CONSOLIDATED FINANCIAL STATEMENTS
FOR THE THREE AND NINE MONTHS ENDED SEPTEMBER 30, 2024 AND 2023
(Currency expressed in United States Dollars (“US$”))</div>

NOTE 7 — LEASES

The Company has entered into commercial operating leases for office space