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Statement of position 98-1
Originally published by: American Institute of Certified Public Accountants
Computer software -- Costs -- Accounting -- Standards -- United States; Computer software -- Development -- Costs -- Accounting -- Standards -- United States
Accounting | Taxation
American Institute of Certified Public Accountants. Accounting Standards Executive Committee, "Accounting for the costs of computer software developed or obtained for internal use" (1998). Statements of Position. 39.