Title:	Accounting for Expenditure on Software Development for Internal Use
Authors:	R. G. WALKER AND G. R. OLIVER
Keywords:	Accounting; Capitalization; Enhancements; Expense; Intang-ibles; Maintenance; Software development
Issue Date:	2005
Description:	This article explores the options currently available to record software expenditure in terms of conventional historical-cost based recording procedures (and in the absence of accounting standards proscribing capitalization). It focuses on the accounting treatments adopted by firms that develop software for their own use or in servicing their clients (rather than for on-sale or licensing).
URI:	http://196.189.45.87:8080/handle/123456789/105414
Appears in Collections:	Accounting and Finance

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