Company: NUTR
Filing Date: 2025-03-25
Form Type: CORRESP
Source: 0001641172-25-000449
Chunk: 198

Company: NUSATRIP Inc
Filing Date: 2025-03-25
Form: CORRESP
Chunk 198
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 |  1,477 |     |   |   1,967 |
|           |     | $                  | 88,596 |     | $ | 207,139 |

NOTE 7 — INTANGIBLE ASSETS

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

|                                |     |         | Useful life |   | December 
      31, 
     2024 |   |     |   | December 
      31, 
     2023 |   |
|:-------------------------------|:----|:--------|:------------|:--|---------:|:--|:----|:--|---------:|:--|
| At cost:                       |     |         |             |   |          |   |     |   |          |   |
| Software                       |     | 8 years |             | $ |  562,615 |   |     | $ |  589,839 |   |
| Licensing                      |     | 4 years |             |   |    5,933 |   |     |   |    6,220 |   |
|                                |     |         |             |   |  568,548 |   |     |   |  596,059 |   |
| Less: accumulated amortization |     |         |             |   | (530,041 | ) |     |   | (530,268 | ) |
|                                |     |         |             | $ |   38,507 |   |     | $ |   65,791 |   |

Amortization of intangible assets was $24,638 and $25,812 for the years ended December 31, 2024 and 2023, respectively.

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

| F-20 |

<div align='center'>NUSATRIP INCORPORATED
NOTES TO CARVE-OUT COMBINED AND CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED DECEMBER 31, 2024 AND 2023
(Currency expressed in United States Dollars (“US$”))</div>

NOTE 8— LEASES

The Company has entered into commercial operating leases for office space. Operating leases are included in the right-of-use lease assets, othercurrent liabilitiesand long-term non-currentlease liabilities on the Carve-out Combined Consolidated Balance