EXCEL FORCE MSC BERHAD 93 Notes to the Financial Statements (cont’d) 23. COST OF SALES Group Company 2021 2020 2021 2020 RM RM RM RM Hardware 1,612,658 783,556 1,612,658 783,556 Amortisation of product development costs 2,710,519 2,523,242 2,319,300 2,103,308 Project costs 2,936,541 3,467,757 2,541,981 3,452,068 Data centre and line expenses 1,865,180 1,319,372 1,808,075 1,319,372 Direct technical staff costs 1,654,235 1,515,066 1,545,125 1,412,573 License fees 353,960 341,266 173,330 170,276 Other expenses 452,094 447,080 450,468 440,955 11,585,187 10,397,339 10,450,937 9,682,108 24. FINANCE COST Group and Company 2021 2020 RM RM Interest expenses on lease liabilities 29,875 9,182
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