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Which of the following is not a criteria which must be met before development costs can be capitalized?
Website Users
Individuals who access and interact with websites through the internet, making use of the content, services, or products offered online.
Internet Users
Individuals who use the Internet to access information, communicate, conduct transactions, or partake in social media.
Technology
The application of scientific knowledge for practical purposes, especially in industry, to improve tools, processes, and systems.
Cross-Channel Consumers
Consumers who interact with and make purchases through multiple channels (online, in-store, mobile, etc.), seeking seamless experiences and convenience across all platforms.
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