Ativo Intangível

Uma empresa possui um intangível (Software) que desenvolvido por ela, entretanto ainda não finalizado, mas a empresa já começou comercializar para testar no mercado, agora para finalizar o intangível será feito um investimento em R$. Esse valor investido deverá ser contabilizado como intangível ou despesa?

Please refer IAS 38 para 57:
Development costs are capitalized as an intangible asset if all the following criteria are met:
a. The technical feasibility of completing the asset so that it will be available for use or sale;
B. The intention to complete the asset and use or sell it;
ç. The ability to use or sell the asset;
d. The asset will generate probable future economic benefits and demonstrate the existence of a market or the usefulness of the asset if it is to be used internally;
and. The availability of adequate technical, financial and other resources to complete the development and to use or sell it; and
f. The ability to measure reliably the expenditure attributable to the intangible asset.

Management must use its judgment, based on the facts and circumstances of each project. 
In this particular case, the company has already marketed and tested the intangible (software); the next step is to finish the product and make it marketable. First five criteria listed above seems to be met. Sixth criteria (f) is where the management should make judgments- how much is directly attributed to the development. If it can be reliably calculated, in the best of my opinion, Management should start to capitalize the expenses.