Systems and processes for determining costs associated with...

Details Systems and processes for determining costs associated with... Systems and processes for determining costs associated with...

2007-03-30

2011-12-20

Thein, M. (Department: 3627)

Data processing: financial, business practice, management, or co

Automated electrical financial or business practice or...

Accounting

C703S007000, C703S007000

Reexamination Certificate

active

08082194

ABSTRACT:
Systems and processes may receive and analyze billing information and/or business expenditures to determine costs associated with jobs corresponding to an internal development of software for internal use. The billing information and/or business expenditures may be analyzed according to accounting rules. Capitalizable costs and/or expenses may be determined based on business information and/or business expenses.

REFERENCES:
patent: 6606744 (2003-08-01), Mikurak
patent: 2005/0119922 (2005-06-01), Eder
“Intermediate Accounting”, tenth edition, Kieso, Donald; Weygandt, Jerry J.; Warfield, Terry, 2001, pp. 599-630.
“Capitalization of Software development costs: A survey of Accounting Practices in the Software Industry”, Mulford, Dr. Charles W., Roberts, Jack, Georgia Tech, College of Management; Georgia Tech Financial Anlaysis Lab, May 2006.
“Statement of Position 98-1 Accounting for the Costs of Computer Software Developed or Obtained for Internal Use” (SOP 98-1), Mar. 1998.

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