Software Development Costs Are Capitalized If They Are Incurred

question 32

Multiple Choice

Software development costs are capitalized if they are incurred:

• A) Prior to the point at which technological feasibility has been established.
• B) After commercial production has begun.
• C) After technological feasibility has been established but prior to the product availability date.
• D) None of these answer choices are correct.

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Definitions:

Atmosphere

The layer of gases surrounding Earth, protecting it from extreme temperatures and harmful space energies.

Gaseous Layer

A stratum of the atmosphere composed of gases, such as the ozone layer, which provides protection from the sun's harmful ultraviolet radiation.

Planet

A celestial body orbiting a star or stellar remnant, with sufficient mass for self-gravity and a clear path in its orbit.

Insect Family

A classification level within the scientific taxonomy of insects, grouping together species that share common characteristics and evolutionary ancestors.