Implementation of recent pronouncements on software reengineering costs
James N. Garrett · Journal of Corporate Accounting & Finance · 1999
SOP 98-1 was a welcomed standard because of the diverse accounting treatment of internal use software. But while its concepts are straightforward, implementing the SOP is greatly complicated becausecosts can occur under a variety of arrangements and structures. To help, the author has designed a useful checklist that speeds implementation. ©1999 John Wiley & Sons, Inc.