US Financial Accounting Standard No. 86: Accounting for software costs
Computer software development costs
3 The costs incurred in determining the technical feasibility of the sale, lease or other listing of computer software are recorded in R & D costs. If it is in accordance with the requirements of FASB No. 2, should be charged.
4 For this Code, the feasibility of computer software technology is determined after the enterprise has completed all the planning, design, coding and testing work.
Note: The technical feasibility discussed here is different from the technical feasibility in the general sense of software development. The technical feasibility study in this guideline includes the stages of planning, feasibility analysis, requirement analysis, design, coding and testing in software development. This passage contains two cases, one of which can determine the technical feasibility of the criterion:
A: The detailed design of the product has been completed. This includes solving all technical problems, completing the entire software analysis and design, and preparing the relevant documentation.
B: If there is no detailed design of the case, has been completed can be used for user testing version, and through the test. For example, this version is equivalent to the Windows user experience version (beta).
The cost of production of computer software
5 After the completion of the technical feasibility analysis described in this Code, the costs incurred in entering the production or otherwise listed shall be capitalized. These costs include determining the costs of the technical feasibility of the code after the coding and testing.
Note: After the completion of product development to pre-IPO production costs should be capitalized. Activities that produce capitalizable costs include: coding, testing, and making the cost of distributing CDs. If the cost of publishing, creating or renting websites through the Internet should also be considered as capitalizable production costs.
6 software to the customer after the release, the cost of software products should not be capitalized. Software maintenance and customer support costs should be charged.
Note: For example, after Microsoft sells the Windows CD to the user, the costs incurred in handling the user's complaint and patch development / update work should be charged.
Sorted out the following comments.
There are two points in time: to confirm the completion of technical feasibility studies and software products released, this is the distinction between different accounting processing points. A more visualized explanation is shown in the attached figure.
Coding: translation is translated as "compilation", but the general concept of the previous analysis and the field of software can be translated into "coding".
Enterprise outsourcing software, if only for sales or leasing, for this enterprise, his R & D cost is the cost of procurement, can not be capitalized. If there are other uses in the future, such as the use of the software to develop their own products can be part of the cost of capitalization. The "other uses" mentioned here should not be limited to this, but I can not think of anything else that can be capitalized.
Computer software development costs
3 The costs incurred in determining the technical feasibility of the sale, lease or other listing of computer software are recorded in R & D costs. If it is in accordance with the requirements of FASB No. 2, should be charged.
4 For this Code, the feasibility of computer software technology is determined after the enterprise has completed all the planning, design, coding and testing work.
Note: The technical feasibility discussed here is different from the technical feasibility in the general sense of software development. The technical feasibility study in this guideline includes the stages of planning, feasibility analysis, requirement analysis, design, coding and testing in software development. This passage contains two cases, one of which can determine the technical feasibility of the criterion:
A: The detailed design of the product has been completed. This includes solving all technical problems, completing the entire software analysis and design, and preparing the relevant documentation.
B: If there is no detailed design of the case, has been completed can be used for user testing version, and through the test. For example, this version is equivalent to the Windows user experience version (beta).
The cost of production of computer software
5 After the completion of the technical feasibility analysis described in this Code, the costs incurred in entering the production or otherwise listed shall be capitalized. These costs include determining the costs of the technical feasibility of the code after the coding and testing.
Note: After the completion of product development to pre-IPO production costs should be capitalized. Activities that produce capitalizable costs include: coding, testing, and making the cost of distributing CDs. If the cost of publishing, creating or renting websites through the Internet should also be considered as capitalizable production costs.
6 software to the customer after the release, the cost of software products should not be capitalized. Software maintenance and customer support costs should be charged.
Note: For example, after Microsoft sells the Windows CD to the user, the costs incurred in handling the user's complaint and patch development / update work should be charged.
Sorted out the following comments.
There are two points in time: to confirm the completion of technical feasibility studies and software products released, this is the distinction between different accounting processing points. A more visualized explanation is shown in the attached figure.
Coding: translation is translated as "compilation", but the general concept of the previous analysis and the field of software can be translated into "coding".
Enterprise outsourcing software, if only for sales or leasing, for this enterprise, his R & D cost is the cost of procurement, can not be capitalized. If there are other uses in the future, such as the use of the software to develop their own products can be part of the cost of capitalization. The "other uses" mentioned here should not be limited to this, but I can not think of anything else that can be capitalized.
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