EXCEL FORCE MSC BERHAD Annual Report 2017

92 18. Trade Payables Credit term of trade payable of the Group and of the Company ranged from 60 to 90 days (2016: 60 to 90 days) depending on the terms of the contracts. 19. Other Payables Group Company 2017 2016 2017 2016 RM RM RM RM Other payables 326,207 31,783 322,961 31,171 Deposits received 385,600 97,360 385,600 97,360 Accruals 1,375,673 812,439 1,338,885 785,710 Deferred revenue 804,039 764,386 170,685 171,147 GST payables 117,996 125,155 101,066 111,285 3,009,515 1,831,123 2,319,197 1,196,673 Included in deposits received of the Group and of the Company are earnest deposit of RM313,300 (2016: RMNil) received for the proposed disposal of the Company’s long term leasehold land and building as disclosed in Note 13. 20. Revenue Group Company 2017 2016 2017 2016 RM RM RM RM Application solutions - Software 4,565,960 5,300,111 4,462,911 4,326,399 - Hardware 570,250 478,011 570,250 478,011 Maintenance services 1,781,945 1,931,161 1,720,770 1,884,248 Application service provider 16,000,049 14,763,345 15,068,402 13,398,300 22,918,204 22,472,628 21,822,333 20,086,958 21. Cost of Sales Group Company 2017 2016 2017 2016 RM RM RM RM Hardware sold 389,604 391,663 389,604 391,663 Amortisation of product development costs 2,060,831 1,773,670 1,489,032 1,352,853 Project costs 2,116,542 2,008,744 2,168,556 2,243,665 Data centre and line expenses 868,813 1,212,579 868,362 1,203,990 Direct technical staff costs 1,728,775 2,167,162 1,690,428 1,540,044 License fees 261,693 318,592 144,753 143,430 Other expenses 444,723 757,576 442,619 195,846 7,870,981 8,629,986 7,193,354 7,071,491 Notes To The Financial Statements 31 December 2017 (cont’d)