Accounting for internal use software
United States. Federal Accounting Standards Advisory Board, United States. Office of Management and Budget
Executive Office of the President, Office of Management and Budget, 1998 - Computers - 37 pages
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Accounting for Property accounting software Accounting Standards Advisory acquisition allocate amortization period amount and-or authorizes and commits beneﬁts Board believes book value Budget capital asset Capital Programming Guide capitalizable cost Capitalization Thresholds Circular A-130 Commercial off-the-shelf COTS Computer Software contractor-developed software cost accounting cost incurred cost of internal cost--The COTS and contractor-developed COTS software Data Conversion Cost deﬁned developed or obtained difﬁcult efﬁciency enhancements existing or purchased existing software expensed as incurred exposure draft Federal Accounting Standards federal entity Federal Financial Accounting federal government Financial Accounting Standards ﬁnancial statements implementation date indirect cost internal use software internally developed software lease maintenance modiﬁcation module thereof Ofﬁce of Management operating performance preliminary design stage provides purchased software require respondent asked signiﬁcant software application Software Development Phases Software Licenses software project software system standard for internal Standards Advisory Board Statement of Federal sufﬁcient testing users vendors WCFs write-off Y2K cost