開發 APP 該認費用還是資產？ASC 350-40 內部軟體開發成本資本化
企業投入巨資開發營運系統或 APP 時，到底該列為當期費用，還是可以轉為資產分期攤銷？在 FASB ASC 350-40 規範下，關鍵在於開發處於哪一個階段！
軟體開發的三大階段與會計處理
- 初步計畫階段
評估方案、選擇供應商、確定系統需求等早期規劃
會計處理：全數「費用化」，該階段尚未確定技術可行性，所有支出在發生當期認列為費用。
- 應用開發階段
系統設計、編碼、硬體安裝、測試以及數據轉換等…
會計處理：可「資本化」，該階段如管理層正式核准計畫、資金到位，且該計畫「很可能」完成並投入使用，可認列為資產。
- 營運維護階段
系統上線後的日常營運、維護
會計處理：全數「費用化」，該階段支出屬於維持運作的日常營運費用。
特別提醒:
- 員工培訓費用: 無論發生在哪個階段，一律「費用化」。
- 資料轉移/清理費用: 將舊系統資料轉移至新系統的費用，原則上費用化（僅有開發資料轉移界面/程式本身的費用可資本化）
美國註冊會計師 羅霞 提醒您，企業在進行重大軟體或系統開發時，財務團隊需要依據專案階段的明確切分，才能合法合規地將開發成本資本化。處理得當不僅能真實反映公司的無形資產價值。
如果有其他疑問或者需要更多的幫助，
歡迎來電諮詢美國註冊會計師 羅霞 +886 980919600
或者 E-mail: ustaxproservice@gmail.com
也歡迎造訪我公司官網: https://www.ustaxproservice.com
(美國稅務服務有限公司 USTAX Service LLC)
Expense or Asset for App Development? ASC 350-40 Capitalization of Internal-Use Software Development Costs
When companies invest heavily in developing operating systems or apps, should these costs be recognized as current-period expenses or capitalized as assets for amortization? Under FASB ASC 350-40 guidelines, the key hinges on which stage the development process is in !
The Three Stages of Software Development and Their Accounting Treatments
Under ASC 842, it must first be confirmed whether control of the asset has transferred to the buyer in accordance with the revenue recognition standard (ASC 606).
- Preliminary Project Stage
Early planning, such as evaluating alternatives, selecting suppliers, and determining system requirements.
Accounting Treatment: Fully expensed. Technical feasibility is not yet established at this stage, so all expenditures are recognized as expenses in the period incurred.
- Application Development Stage
System design, coding, hardware installation, testing, and data conversion, etc.
Accounting Treatment: Eligible for capitalization. If management formally approves the project, funding is in place, and it is "probable" that the project will be completed and placed in service, direct development costs can be recognized as assets.
- Post-Implementation / Operation Stage
Routine operations and maintenance after the system goes live.
Accounting Treatment: Fully expensed. Expenditures at this stage are considered ongoing operational expenses necessary to maintain system performance.
Important Reminders
- Employee Training Costs:
Always expensed, regardless of which stage they occur in.
- Data Conversion / Purging Costs:
Expenses associated with transferring data from old systems to the new system are generally expensed (only the costs of developing data conversion interfaces or software tools themselves can be capitalized).
USCPA Luo Xia reminds you, when undertaking major software or system development projects, companies need clear phase boundaries defined by the finance team to legally and compliantly capitalize development costs. Handled properly, this not only accurately reflects the company's intangible asset value, but also helps optimize financial presentation.
If you have any other questions or need further assistance,
please contact us at USCPA Luo Xia +886 980919600
or email: ustaxproservice@gmail.com
You're also welcome to visit our company website: https://www.ustaxproservice.com
(USTAX Service LLC)