27 Intangible assets

  2008
$000
2007
$000
Software - at cost 2,728 2,641
Accumulated amortisation (2,449) (2,203)
  279 438

Reconciliations of the carrying amounts of intangibles at the beginning and end of the current financial year are set out below.

Carrying amount at start of the year 438 735
Additions 107 104
Amortisation expense (266) (401)
Carrying amount at end of the year 279 438