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Specific guidance exists to address the accounting for costs related to software that is (1) sold, leased, or otherwise marketed (see SW 2), (2) developed or obtained for internal use (see SW 3), and (3) accessed through the cloud (see SW 4). Other types of software-related costs that could qualify for capitalization, such as website development costs and costs of business process reengineering activities are discussed in SW 5.
The decision tree in Figure SW 1-1 walks through the key factors that determine the relevant guidance for costs incurred by vendors to obtain or develop software.
Figure SW 1-1
Determining the relevant guidance for costs incurred by vendors to obtain or develop software

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