开发 APP 该认费用还是资产？ASC 350-40 内部软件开发成本资本化
企业投入巨资开发营运系统或 APP 时，到底该列为当期费用，还是可以转为资产分期摊销？在 FASB ASC 350-40 规范下，关键在于开发处于哪一个阶段！
软件开发的三大阶段与会计处理
- 初步计划阶段
评估方案、选择供应商、确定系统需求等早期规划
会计处理：全数「费用化」，该阶段尚未确定技术可行性，所有支出在发生当期认列为费用。
- 应用开发阶段
系统设计、编码、硬件安装、测试以及数据转换等…
会计处理：可「资本化」，该阶段如管理层正式核准计划、资金到位，且该计划「很可能」完成并投入使用，可认列为资产。
- 营运维护阶段
系统上线后的日常营运、维护
会计处理：全数「费用化」，该阶段支出属于维持运作的日常营运费用。
特别提醒:
- 员工培训费用: 无论发生在哪个阶段，一律「费用化」。
- 数据转移/清理费用: 将旧系统数据转移至新系统的费用，原则上费用化（仅有开发数据转移界面/程序本身的费用可资本化）
美国注册会计师 罗霞 提醒您，企业在进行重大软件或系统开发时，财务团队需要依据项目阶段的明确切分，才能合法合规地将开发成本资本化。处理得当不仅能真实反映公司的无形资产价值。
如果有其他疑问或者需要更多的帮助，
欢迎来电咨询美国注册会计师 罗霞 +886 980919600
或者 E-mail: ustaxproservice@gmail.com
也欢迎造访我公司官网: https://www.ustaxproservice.com
(美国税务服务有限公司 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)