The following information has been prepared to provide guidance for tracking project activity and making the determination about which costs should be “capitalized” or “expensed”. Reference the ...

Purpose: To provide guidance for the accounting of costs for software purchase and/or development and implementation of software for internal use. This includes consideration of software accessed ...

In early September, I published an article seeking guidance from the IRS on how to implement the new capitalization rules under IRC Section 174, which was effective on Jan. 1, 2022. Much to my ...

AI, or artificial intelligence, is technology that attempts to simulate human cognitive function. AI has made its way into the software development space in a number of ways. Visit the AI article list ...