Accounting and tax aspects of computer software manufacturing
著者
書誌事項
Accounting and tax aspects of computer software manufacturing
Praeger, 1987
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注記
Bibliography: p. [157]-159
Includes index
内容説明・目次
内容説明
With limited exceptions, present accounting rules do not address software accounting, and state and federal rules of taxing software remain ambiguous. Up-to-date, comprehensive, and written by the leading authority in this field, Accounting and Tax Aspects of Computer Software Manufacturing explains these rules for anyone involved with the tax or accounting aspects of software, including accountants, attorneys, and corporate executives.
目次
Part I: Financial Accounting for Computer Software Financial Accounting for Computer Software Arguments For and Against Capitalization, and Testimony Software Accounting Policy: Does It Matter? Part II: Federal Tax Aspects of Computer Software Computer Software and the Investment Tax Credit Computer Software and the Research Credit Part III: State Taxation of Computer Software Sales, Use, and Property Taxation of Computer Software
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