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    Browsing Financial Analysis Lab Reports by Subject "Software development"

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      • Capitalization of Software Development Costs: A Survey of Accounting Practices in the Software Industry 

        Mulford, Charles W.; Roberts, Jack (Georgia Institute of Technology, 2006-05)
        Software companies are required by SFAS No. 86 to capitalize certain development costs of software to be sold, leased or otherwise marketed. Capitalization occurs once technological feasibility has been reached and costs ...

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