Company: NUTR
Filing Date: 2025-05-23
Form Type: S-1/A
Source: 0001641172-25-012203
Chunk: 193

Company: NUSATRIP Inc
Filing Date: 2025-05-23
Form: S-1/A
Chunk 193
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 made in advance for products or services to be received in the future and are amortized to expense on a ratable basis over the future period to be benefitted by that expense. Since the Company has prepaid expenses categorized as both current and non-current assets, the benefits associated with the products or services are considered current assets if they are expected to be used during the next twelve months and are considered non-current assets if they are expected to be used over a period greater than one year.

| F-35 |

<div align='center'>NUSATRIP INCORPORATED

NOTES TO UNAUDITED INTERIM CONDENSED CARVE-OUT COMBINED AND CONSOLIDATED FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED MARCH 31, 2025 AND 2024

(Currency expressed in United States Dollars (“US$”))</div>

NOTE 3 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(cont.)

● Plant and Equipment

Plant and equipment are stated at cost less accumulated depreciation and accumulated impairment losses, if any. Depreciation is calculated on the straight-line basis over the following expected useful lives from the date on which they become fully operational:

|            |     | Expected 
 useful   
 lives    |
| Computer   
 equipment  |     | 3 years  |
| Office     
 equipment  |     | 5 years  |
| Renovation |     | 5 years  |

Expenditures for repairs and maintenance are expensed as incurred. When assets have been retired or sold, the cost and related accumulated depreciation are removed from the accounts and any resulting gain or loss is recognized in the results of operations.

● Intangible Assets

Intangible assets are definite-lived intangible assets, amortization is recorded using the straight-line method, which materially approximates the pattern of the assets’ use. The Company continually evaluates whether events and circumstances have occurred that indicate the remaining estimated useful life of intangible assets may warrant revision or that the remaining balance may not be recoverable. These factors may include a significant deterioration of operating results, changes in business plans, or changes in anticipated cash flows.

Amortisation is calculated on the straight-line basis over the following expected useful lives from the date on which they become fully operational:

|           |     | Expected 
 useful   
 lives    |
| Licensing |     | 4        
 years    |
| Software  |     | 8        
 years    |

When factors indicate that a definite-lived intangible asset should be evaluated for possible impairment