CELEBİ 2021 ANNUAL REPORT

111 Çelebi Ground Handling Inc. 2022 Annual Report NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2022 ÇELEBİ HAVA SERVİSİ ANONİM ŞİRKETİ AND ITS SUBSIDIARIES (Amounts expressed in Turkish Lira (“TL”) unless otherwise indicated.) NOTE 13 - INTANGIBLE ASSETS Other Intangible Assets Movements in other intangible assets for the period ended 31 December 2022 are as follows: Foreign currency Opening 1 January 2022 Additions Disposals translation differences Closing 31 December 2022 Cost Rights 17.595.437 55.332 - 5.662.138 23.312.907 Computer software 69.214.586 4.708.486 (53.392) 22.475.325 96.345.005 Concession rights (*) 410.413.586 7.258.800 - 122.847.983 540.520.369 Build-operate-transfer investments 689.286.987 130.950.956 - 215.463.510 1.035.701.453 1.186.510.596 142.973.574 (53.392) 366.448.956 1.695.879.734 Accumulated depreciation Rights (10.229.325) (1.969.510) - (3.576.059) (15.774.894) Computer software (52.133.841) (6.146.928) 53.392 (16.492.921) (74.720.298) Concession rights (*) (202.933.140) (20.466.751) - (62.046.570) (285.446.461) Build-operate-transfer investments (219.911.048) (60.927.209) - (70.199.362) (351.037.619) (485.207.354) (89.510.398) 53.392 (152.314.912) (726.979.272) Net book value 701.303.242 968.900.462 Amortization expense for the period ended 31 December 2022 in the amount of TL 85.661.115 and TL 3.849.283 are included in cost of sales and operating expenses, respectively. (*) Refers to fixed asset expenditures made within the scope of the concession agreement signed between DIAL Celebi Delhi Cargo and are recognized in accordance with TFRIC 12.