會計問題:development cost

答: 視為 “Assets”的居多。
由於 “Software development cost”引起的費用, 常會合乎會計的法規中的 “Capital expenditures”。
Capital expenditures are expected to yield benefits beyond the current accounting period. Therefore, such expenditures are capitalized, meaning they are treated as asset acquisitions and debited to an appropriate asset account. The cost of an asset acquired through a capital expenditure is recognized as expense in current and future periods through the amortization process。
原因如下:
Assets are economic resources controlled by an entity as a result of past transactions or events and from which future economic benefits may be obtained.
Assets have three essential characteristics:
a.) They embody a future benefit that involves a capacity, singly or in combination with other assets, to contribute directly or indirectly to future net cash flows, although in the case of non-profit organizations, the future benefit may involve the capacity to provide goods or services rather than to contribute to future net cash flows.
b.) The entity can control access to the benefit.
c.) The transaction or event giving rise to the entity’s right to, or control of, the benefit has already occurred。

Normally it is an expenditure item.

However, if the software development process requires purchase of special software product, software license, testing tools and equipment, or any other equipment particularly for this process, then they can be regarded as capital expenditure (or assets).

All labor related cost cannot be regarded as assets but only as expenses such as staff cost, contract services, etc.



*** hope this helps



### others pls do not copy my reply




2008-03-08 22:19:59 補充：
of course it is Cost of Sales, as they are the elements in the production of that piece of software.