Updated Jun 25, 2026 by 11 bit studios
11 bit studios has transitioned the depreciation method for the intangible asset 'Frostpunk 2' from a five-year straight-line model to a seven-year declining balance method.
The accounting change, effective from the game's 20 September 2024 release, resulted in a 2024 amortization expense of PLN 12,521,440.
The new method increased the 2024 depreciation charge by approximately PLN 9.4 million compared to the PLN 3,130,360 that would have been recorded under the previous straight-line approach.
The revised accounting treatment reflects an accelerated recognition of the asset's consumption for the 2024 financial period.
This adjustment is strictly limited to the PC version of 'Frostpunk 2' and does not impact any other company assets or business segments.
11 bit studios has transitioned the depreciation method for the intangible asset 'Frostpunk 2' from a five-year straight-line model to a seven-year declining balance method.
The accounting change, effective from the game's 20 September 2024 release, resulted in a 2024 amortization expense of PLN 12,521,440.
The new method increased the 2024 depreciation charge by approximately PLN 9.4 million compared to the PLN 3,130,360 that would have been recorded under the previous straight-line approach.
The revised accounting treatment reflects an accelerated recognition of the asset's consumption for the 2024 financial period.
This adjustment is strictly limited to the PC version of 'Frostpunk 2' and does not impact any other company assets or business segments.