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Software Cost Accounting

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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. Internal and external costs incurred during the preliminary project stage shall be expensed as they are incurred.

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Software Estimating Resources

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Cost Data Modelling and Searching to Support Low Volume, High Complexity, Long Life Defence Systems Development,” W. Lanham, Proceedings of the Institution of Mechanical Engineers, Part B: Journal of Manufacture, 229 (5), pp. Evaluating Project Decisions,” INTAVER Institute. Newnes, A. Mileham, and J. 1, February 2014.