Capitalized Computer Software

{
  "id": "MLC-T-ECS-000228",
  "term": "Capitalized Computer Software",
  "field": "Economic statistics",
  "definition": "Capitalized computer software expenditures consist of costs of materials and services directly related to the development or acquisition of software; payroll and payroll-related costs for employees directly associated with software development; and interest cost incurred while developing the software. Capitalized computer software is defined by the criteria in Statement of Position 98-1, Accounting for the Costs of Computer Software Developed or Obtained for Internal Use. Annual Capital Expenditures Survey (ACES)",
  "references": [
    "U.S. Census Bureau Glossary"
  ],
  "url": "https://mlchart.com/terminology/economic-statistics/capitalized-computer-software/"
}