Development Costs Related to Computer Software That Is to Be

question 111

Multiple Choice

Development 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 development costs incurred between the establishment of technological feasibility and general release should be recorded as R&D expense.
• B) All software development costs incurred between the establishment of technological feasibility and general release should be capitalized.
• C) All software development costs should be capitalized until technological feasibility is established.
• D) All software development costs should be recorded in R&D expense until the product is available for general release to customers.

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Definitions:

Inorganic Fertilizer

Fertilizers made from synthetic, chemically manufactured compounds primarily to supply essential nutrients to plants.

Salty Soil

Soil that contains a high level of soluble salts, often making it unproductive for agriculture due to its effect on the osmotic balance of plants.

Agricultural Experts

Professionals specializing in the science and practice of farming, including cultivation of the soil for the growing of crops and the rearing of animals to provide food, wool, and other products.

Over Nutrition

A form of malnutrition where the intake of nutrients is oversupplied, leading to health issues such as obesity and related diseases.