Probe into the Accounting Treatment Methods for the Software Upgrading Cost
Yan Li-xi · Sci-Tech Information Development & Economy · 2009
The software upgrading cost is unavoidable in the use of most of software, but it can't keep the same in accounting treatment. Based on the assets class of the software (being as the fixed assets or intangible assets), upgrading nature cost, and according to the importance principle and matching principle, this paper probes into the accounting treatment methods for the software upgrading cost.