NDAEB Annual Report 2019

National Dental Assisting Examining Board - Bureau national d'examen d'assistancedentaire Notes to Financial Statements December 31, 2019 10 3. Tangible Capital Assets 2019 2018 Cost Accumulated Amortization Cost Accumulated Amortization Building $ 806,713 $ 48,403 $ 806,713 $ 16,134 Office equipment 43,268 25,016 31,988 21,568 Computer equipment 98,605 83,561 89,570 73,331 Computer software 22,404 22,404 22,404 22,404 $ 970,990 $ 179,384 $ 950,675 $ 133,437 Net book value $ 791,606 $ 817,238 4. Intangible Assets 2019 2018 Cost Accumulated Amortization Cost Accumulated Amortization Trademarks $ 8,160 $ 1,753 $ 8,160 $ 1,209 Net book value $ 6,407 $ 6,951 5. Accounts Payable and Accrued Liabilities Included in accounts payable and accrued liabilities are government remittances payable of $14,570 (2018 - $14,335).