Accounting for data processing costs

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Quorum Books, Oct 1, 1988 - Business & Economics - 200 pages
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"The author conducted surveys and performed other analyses of current practice in the allocation and reporting of date processing costs. He found that most companies charge some portion of data processing and systems costs to various departments using the full cost approach. Most also keep about half of their data processing centralized. He compares his findings to the provisions of National Association of Accountants Statement 4F, Allocation of Information Systems Costs. He also provides chapters on software taxation and one covering financial accounting for software costs, which has a comprehesive example of how to amortize capitalized costs in accordance with Financial Accounting Standards Board Statement no. 86, Accounting for the Costs of Computer Software to Be Sold, Leased, or Otherwise Marketed. Software developed for internal use also is covered. This is a useful book, particularly for accountants in industry." Journal of Accountancy

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How Companies Account for Data Processing
Guidelines for Accounting for Automatic
Allocation of Service and Administrative

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About the author (1988)

ROBERT W. MCGEE is Associate Professor of Accounting and Taxation at Seton Hall Univeristy.

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