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GOODWILL AND INTANGIBLE ASSETS
 6 Months Ended
Jun. 30, 2024
Disclosure Of Goodwill And Intangible Assets [Abstract]  
GOODWILL AND INTANGIBLE ASSETS
7.
GOODWILL AND INTANGIBLE ASSETS
 
   
June 30,
2024
US$000
    
December 31,
2023
US$000
  
Cost
            
Goodwill
    
78,716
      
66,645
  
Development costs
    
140,811
      
127,365
  
Patents and licenses
    
8,694
      
8,694
  
Other
    
19,944
      
19,202
  
Total cost
    
248,165
      
221,906
  
Less accumulated amortization and impairment
    
(206,379
)
    
(205,636
)
Carrying amount
    
41,786
      
16,270
  
 
The increase in gross intangible assets during the six-month period ended June 30, 2024 of US$26,280,000 is primarily attributable to the acquisition of the Waveform assets and the capitalization of costs in relation to the development of our next generation CGM system. Additional information in relation to the acquisition of the Waveform assets is included in note 14 Business Combinations.