As digital experiences increasingly drive new revenue streams for many businesses, software development costs can be treated as capitalizable investments, and can be categorized as depreciable assets ...

Purpose: To provide guidance for the accounting of costs for software purchase and/or development and implementation of software for internal use. This includes consideration of software accessed ...

In early September, I published an article seeking guidance from the IRS on how to implement the new capitalization rules under IRC Section 174, which was effective on Jan. 1, 2022. Much to my ...

To continue reading this content, please enable JavaScript in your browser settings and refresh this page. The manufacturing and distribution industry is always ...

AI, or artificial intelligence, is technology that attempts to simulate human cognitive function. AI has made its way into the software development space in a number of ways. Visit the AI article list ...