2017	2016	2017	2016
4. INTANGIBLE ASSETS	iLOQ Group	iLOQ Group	iLOQ Oy	iLOQ Oy
DEVELOPMENT EXPENSES
Acquisition cost on 1 Jan	1,320,376.75	1,320,376.75
Increases	1,028,458.63	734,624.50	1,028,458.63	734,624.50
Transfers between items	585,752.25	585,752.25
Acquisition cost on 31 Dec	2,348,835.38	1,320,376.75	2,348,835.38	1,320,376.75
Book value on 31 Dec	2,348,835.38	1,320,376.75	2,348,835.38	1,320,376.75
INTELLECTUAL PROPERTY RIGHTS
Acquisition cost on 1 Jan	857,761.08	743,844.88	857,683.08	743,766.88
Increases	125,822.92	115,791.20	125,822.92	115,791.20
Decreases	-1,875.00	-1,875.00
Acquisition cost on 31 Dec	983,584.00	857,761.08	983,506.00	857,683.08
Accumulated depreciation and impairment on 1 Jan	379,669.78	296,512.80	379,592.78	296,435.80
Depreciation for the financial period	97,632.93	83,156.98	97,632.93	83,156.98
Accumulated depreciation and impairment on 31 Dec	477,302.71	379,669.78	477,225.71	379,592.78
Book value on 31 Dec	506,281.29	478,091.30	506,280.29	478,090.30
OTHER INTANGIBLE ASSETS
Acquisition cost on 1 Jan	6,842,066.81	7,400,844.56	6,842,066.81	7,400,844.56
Increases	199,643.94	26,974.50	199,644.94	26,974.50
Transfers between items	-585,752.25	-585,752.25
Acquisition cost on 31 Dec	7,041,710.75	6,842,066.81	7,041,711.75	6,842,066.81
Accumulated depreciation and impairment on 1 Jan	4,142,762.05	3,100,703.81	4,142,762.05	3,100,703.81
Depreciation for the financial period	647,935.36	680,953.90	647,935.36	680,953.90
Impairment	53,283.91	361,104.34	53,283.91	361,104.34
Accumulated depreciation and impairment on 31 Dec	4,843,981.32	4,142,762.05	4,843,981.32	4,142,762.05
Book value on 31 Dec	2,197,729.43	2,699,304.76	2,197,730.43	2,699,304.76
Intangible assets, total	5,052,846.10	4,497,772.81	5,052,846.10	4,497,771.81