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Software Development Costs
The costs associated with the development, design, and implementation of software, which may be capitalized or expensed depending on their nature and benefit period.
U.S. GAAP
Acronym for United States Generally Accepted Accounting Principles, which are a set of rules and standards designated for accounting and financial reporting.
Technological Feasibility
A stage in product development where it is determined whether technology can be developed or adapted to meet the product's requirements within a realistic budget and timeline.
Intangible Assets
Non-physical assets possessing value, such as patents, trademarks, copyrights, and goodwill, often representing a significant part of a company's asset base.
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