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Software Cost Accounting

Herding Cats

For internal use software, there are three stages defined by accounting guidance: 1) preliminary project phase (i.e. planning, evaluating alternatives, conceptual formation); 2) application development (i.e. All costs outside of this capitalization window should be expensed as incurred. testing, maintenance).

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Software Estimating Resources

Herding Cats

This blog page is dedicated to the resources used to estimate software-intensive systems using traditional and agile development methods. Modeling Uncertainty when Estimating IT Projects Costs,” Michel Winter, Isabelle Mirbel, Pierre Crescenzo, Research Report, I3S, 2014. Evaluating Project Decisions,” INTAVER Institute.