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FASB has taken a conservative position in regard to computer

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FASB has taken a conservative position in regard to computer software
costs.For example,a company like Microsoft must expense all costs until it has completed
the activities (planning,designing,coding,and testing) necessary to establish that it can
produce the product to meet its design specifications.From that point on,Microsoft should
capitalize subsequently incurred costs and amortize them to current and future periods.
FASB在计算机软件成本方面采取了一个保守的立场,例如像微软公司,直到能生产出满足设计规范的产品所需的所有必要的活动(规划、设计、编码和测试)全部完成,才把所有的成本计入费用.从这时点起,微软把所有的花费资本化并把它们摊销到当期及以后的期间.

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