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Infants learn to control their arms before they learn to control their legs.
Software Production Costs
Expenditures associated with the development or acquisition of software, which may be capitalized and amortized over its useful life if it meets specific criteria.
Technological Feasibility
The point at which a company can demonstrate that a new technology can be reliably produced at a scalable level.
Expense
An outflow of cash or other valuable assets from a person or company to another entity in exchange for goods or services or as a cost for generating revenue.
Capitalize
To record a cost as an asset, rather than an expense, delaying the recognition of the expense over time through depreciation or amortization.
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