Software Costs

Software costs refer to the expenses associated with the acquisition, development, and implementation of computer software. These costs can include purchasing or licensing fees, costs of customization and configuration, training expenses, maintenance, and upgrades required to utilize the software for its intended purposes within a business operation.

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Lesson Videos

Software Costs Overview and Objectives lesson thumbnail Software Costs Overview and Objectives Expensing Versus Capitalizing Software Costs lesson thumbnail Expensing Versus Capitalizing Software Costs Software Created for Internal Company Use lesson thumbnail Software Created for Internal Company Use Software Created to be Sold or Licensed lesson thumbnail Software Created to be Sold or Licensed Research and Development Example lesson thumbnail Research and Development Example Software Costs Summary lesson thumbnail Software Costs Summary Differences between IFRS and U.S. GAAP - Practice Questions lesson thumbnail Differences between IFRS and U.S. GAAP - Practice Questions

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Intangibles, R&D and Software Costs, & Business Combinations
Module: 4 Concepts, 42 Lessons
Intangibles Overview and Objectives
2:55
Tangible Versus Intangible Assets
1:38
Classification of Intangible Assets
3:30
Valuation of Intangible Assets
5:00
Capitalization of Costs
2:42
Amortization of Intangibles
3:37
Treatment of Start-up Costs
2:15
Franchisee Accounting
3:54
Franchisee Accounting Example
3:27
Goodwill from Business Combinations
4:29
Goodwill Impairment
2:27
Goodwill Impairment Example
2:03
Intangibles Summary
1:09
Intangibles - Practice Questions
4:04
Research and Development Costs Overview and Objectives
0:57
Accounting for Research and Development
4:58
Classification of R&D Costs
3:12
Technological Feasibility: Capitalizing Versus Expensing
1:44
Treatment of Intangible Assets
1:31
Research and Development Costs Example
3:08
Research and Development Costs Summary
0:33
Research and development costs - Practice Questions
3:35
Software Costs Overview and Objectives
1:04
Expensing Versus Capitalizing Software Costs
1:28
Software Created for Internal Company Use
2:13
Software Created to be Sold or Licensed
2:35
Research and Development Example
2:22
Software Costs Summary
0:28
Differences between IFRS and U.S. GAAP - Practice Questions
5:34
Business Combinations Overview and Objectives
1:38
Voting Interest Model
3:56
Variable Interest Entities
5:25
Goodwill from Business Combinations
2:49
Goodwill Impairment
5:20
Accounting for Company Acquisition
8:11
Noncontrolling Interest in a Subsidiary
9:01
Noncontrolling Interest Example
4:41
Subsidiary Fair Value
1:41
Subsidiary Acquisition with Goodwill
2:07
Intercompany Transactions
5:30
Business Combinations Summary
0:50
Business combinations - Practice Questions
5:29