v3.25.1
INTANGIBLE ASSETS (Tables)
12 Months Ended
Dec. 31, 2024
INTANGIBLE ASSETS  
Schedule of intangible assets

1 January

31 December

    

2024

    

Additions(*)

    

Transfer

    

2024

Cost:

 

  

 

  

  

 

  

Acquired software and rights

 

1,206,119

 

202,389

2,443

 

1,410,951

Website development costs (**)

 

4,485,751

 

1,389,110

 

5,874,861

Goodwill

411

411

Other (***)

 

8,901

 

5,977

(2,443)

 

12,435

Total

 

5,701,182

 

1,597,476

 

7,298,658

Accumulated amortization:

 

 

 

Acquired software and rights

 

(866,499)

 

(126,892)

 

(993,391)

Website development costs

 

(2,158,499)

 

(1,087,720)

 

(3,246,219)

Total

 

(3,024,998)

 

(1,214,612)

 

(4,239,610)

Net book value

 

2,676,184

 

 

3,059,048

(*)Personnel bonus provision related to direct employee costs amounting to TRY111,805 thousand is capitalized as part of the website development costs as of 31 December 2024 (2023: TRY100,894 thousand).

(**)Website development costs include projects under development amounting to TRY328,334 thousand (2023: TRY301,596 thousand) which are not amortized as of 31 December 2024.

(***)Other mainly includes projects in progress which are transferred to acquired software and rights upon completion.

1 January

31 December

    

2023

    

Additions

    

Disposals

    

Transfer

    

2023

Cost:

 

  

 

  

 

  

  

  

Acquired software and rights

 

1,011,899

 

185,899

 

(1,253)

9,574

1,206,119

Website development costs

 

3,176,020

 

1,309,731

 

4,485,751

Goodwill

411

411

Other

 

12,636

 

5,839

 

(9,574)

8,901

Total

 

4,200,966

 

1,501,469

 

(1,253)

5,701,182

Accumulated amortization:

 

 

 

Acquired software and rights

 

(773,108)

 

(94,422)

 

1,031

(866,499)

Website development costs

 

(1,415,692)

 

(742,807)

 

(2,158,499)

Total

 

(2,188,800)

 

(837,229)

 

1,031

(3,024,998)

Net book value

 

2,012,166

 

 

2,676,184