How to Account for Internal-Use Software ArrangementsCode: 27-HTAINTUSE

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Course Details

Pages: 23
Course Overview
This course provides an overview of the accounting for internal-use software. The accounting and reporting requirements related to internal-use software can be found within ASC Topic 350-40. The primary information addressed within this ASC Topic relates to the development costs that should and should not be capitalized, how those costs are amortized, how they are tested for impairment, as well as presentation and disclosure requirements.

Learning Objectives
Upon completion of this course, you will be able to:
  •  Distinguish between software that is considered internal-use and not considered internal-use
  •  Recognize how implementation costs are accounted for in various stages of software development
  •  Identify when capitalization and amortization should commence
  •  Recognize how implementation costs of hosting arrangements are accounted for differently
Category: Accounting

Recommended CPE Hours: 1

Level of knowledge: Overview

Prerequisite: General understanding of Accounting

Advanced Preparation: None
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