Purchases and payroll for developing software

{
  "id": "MLC-T-ECS-001541",
  "term": "Purchases and payroll for developing software",
  "field": "Economic statistics",
  "term_source": "Purchases and Payroll for Developing Software",
  "definition": "Purchases and payroll for developing software refers to acquisitions and/or upgrades for computer software. Computer software purchases (prepackaged, vendor-customized, and internally-developed) and payroll 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. Purchased computer services are included only if they relate to vendor-customized software or adaptation to existing software.",
  "see_also": [
    "Purchases"
  ],
  "references": [
    "U.S. Census Bureau Glossary"
  ],
  "url": "https://mlchart.com/terminology/economic-statistics/purchases-and-payroll-for-developing-software/"
}