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What You Need to Know about Capitalizing the Costs of Cloud Computing

What You Need to Know about Capitalizing the Costs of Cloud Computing

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April 2019

Technology continues to play an ever-more prominent role in all corners of the workforce. As that occurs, accounting standards that are applicable to the costs of technology have had to evolve and adapt as well. Specifically, cloud computing arrangements (CCAs) have become very popular, which in turn, prompted a new accounting pronouncement in 2015 that clarified circumstances under which CCAs should be treated like traditional software development costs.

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