EXCEL FORCE MSC BERHAD Annual Report 2020

EXCEL FORCE MSC BERHAD - ANNUAL REPORT 2020 97 NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2020 (CONT’D) 24. COST OF SALES Group Company 2020 2019 2020 2019 RM RM RM RM Hardware 783,556 810,273 783,556 810,273 Amortisation of product development costs 2,523,242 2,453,044 2,103,308 1,876,429 Project costs 3,467,757 1,968,154 3,452,068 1,964,976 Data centre and line expenses 1,319,728 1,023,462 1,319,372 1,023,462 Direct technical staff costs 1,515,066 1,235,840 1,412,573 1,214,252 License fees 341,266 306,639 170,276 145,329 Other expenses 446,724 476,557 440,955 470,645 10,397,339 8,273,969 9,682,108 7,505,366 25. FINANCE COST Group and Company 2020 2019 RM RM Interest expenses on lease liabilities 9,182 19,511