מתי להשתמש
כשמישהו אומר: "Internal-use software", "ASC 350-40", "Website costs", "Amortization intangibles", "Indefinite-lived", "Impairment intangibles".
הוראות עבודה
Finite vs. Indefinite:
- Finite: מופחת על Useful Life
- Indefinite (Trade names, Certain licenses): בדיקת Impairment שנתית (No amortization)
Internal-Use Software (ASC 350-40) — 3 שלבים:
1. Preliminary Project Stage → EXPENSE
(Concept formulation, Vendor evaluation)
2. Application Development Stage → CAPITALIZE
(Coding, Testing, Installation)
3. Post-Implementation Stage → EXPENSE
(Training, Maintenance)
Website Costs (ASC 350-50):
Planning → Expense
Application/Infrastructure Development → Capitalize
Graphics Development → Capitalize
Content Development → Usually Expense
Operating → Expense
Impairment:
- Finite: ASC 360 (2-step, no reversal)
- Indefinite: Qualitative → Quantitative (ישיר FV comparison)
כללי עבודה
- Reference First — ASC 350-40-25-1
- R&D: לרוב Expense (ASC 730) אלא אם Acquired in Business Combination
- Disclaimer בסיום