For USGAAP,software Development Costs Are Capitalized as Intangible Assets

question 5

Multiple Choice

For U.S.GAAP,software development costs are capitalized as intangible assets: 

• A) after a copyright is obtained.
• B) once the technological feasibility of the product is established.
• C) from the beginning of development.
• D) once the product is introduced into the marketplace.

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Definitions:

Bullwhip Effect

A phenomenon in supply chains where variations in demand cause progressively larger variations in supply, leading to inefficiency and excess inventory.

Distributer

A company or individual responsible for the movement of goods from a manufacturer to the point of sale, usually adding value through storage, transportation, and marketing.

Large Order

A request for a significantly large quantity of goods or services.

Postponement

A supply chain strategy that delays the final activities in the production process (such as assembly, packaging, or shipping) until the latest possible time to reduce inventory and increase customization.