The methods technology companies use to develop new software for their customers have changed in recent years, making applying the rules for capitalization of software development cost more ...

Contract research Taxpayers are required to capitalize amounts paid to others to perform laboratory science, software development or other qualifying research activities.

Keep in mind that the capitalization rules should be applied based on the nature of the costs incurred rather than the timing of their occurrence since portions of the project stages may not happen ...

Here are three takeaways I think companies should focus on as they react to the final research capitalization regulations.

Keep in mind that the capitalization rules should be applied based on the nature of the costs incurred rather than the timing of their occurrence since portions of the project stages may not happen ...

ECM software provides organizations with the required structures and processes to manage their content in a manner which ensures quality standards are met, especially in high-stakes communications.

However, companies may capitalize some software research and development, or R&D, costs.