The following information has been prepared to provide guidance for tracking project activity and making the determination about which costs should be “capitalized” or “expensed”. Reference the ...

The methods technology companies use to develop new software for their customers have changed in recent years, making applying the rules for capitalization of software development cost more ...

Unlock the full InfoQ experience by logging in! Stay updated with your favorite authors and topics, engage with content, and download exclusive resources. In this article, author Elakkiya Daivam ...

The Financial Accounting Standards Board issued a proposed accounting standards update Tuesday to update the guidance on accounting for software, specifically when it comes to developing software for ...

To continue reading this content, please enable JavaScript in your browser settings and refresh this page. As companies become increasingly dependent on technology ...

FASB published a proposed Accounting Standards Update (ASU) that features new guidance on how companies should account for internal-use software. Proposed amendments to Subtopic 350-40, Intangibles — ...

Troy Segal is an editor and writer. She has 20+ years of experience covering personal finance, wealth management, and business news. Investopedia / Jiaqi Zhou Capitalization ratios are financial ...