Skip to content

Under U.S. GAAP are R&D costs capitalized or expensed?

June 25, 2012

Expensed but some software development costs can be capitalized.

Software that has been proven feasible can capitalize further development costs if the software is for external sale.

All internal software development costs can be capitalized under U.S. GAAP

Advertisements
Leave a Comment

Leave a Reply

Fill in your details below or click an icon to log in:

WordPress.com Logo

You are commenting using your WordPress.com account. Log Out / Change )

Twitter picture

You are commenting using your Twitter account. Log Out / Change )

Facebook photo

You are commenting using your Facebook account. Log Out / Change )

Google+ photo

You are commenting using your Google+ account. Log Out / Change )

Connecting to %s

%d bloggers like this: