Production Costs Related to Computer Software That Is to Be

question 31

Multiple Choice

Production costs related to computer software that is to be sold, leased, or otherwise marketed should be accounted for in which of the following ways?

• A)All software production costs should be recorded as R&D expense.
• B)All software production costs should be capitalized.
• C)All software production costs should be recorded as R&D expense until technological feasibility is established.
• D)All software production costs should be recorded in R&D expense until the product is available for general release to customers.

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Definitions:

Barriers

Obstacles that impede progress or achievement.

Evaluation

The systematic process of collecting, analyzing, and using information to assess the effectiveness and impact of projects, programs, or policies.

Internal Referencing Strategy

A method in decision-making that relies on an individual's personal standards or experiences, rather than external sources.

Post-only Design

A research design involving measurements taken only after an intervention, with no pre-test comparison.