- 01
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.
- 02
The accounting change, effective from the game's 20 September 2024 release, resulted in a 2024 amortization expense of PLN 12,521,440.
- 03
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.
- 04
The revised accounting treatment reflects an accelerated recognition of the asset's consumption for the 2024 financial period.
- 05
This adjustment is strictly limited to the PC version of 'Frostpunk 2' and does not impact any other company assets or business segments.