BIM35800 - Capital/revenue divide - computer software: Contents
This chapter explains the treatment of expenditure on computer software in the context of the capital/revenue divide and covers the following:
| BIM35801 | Purchased on or after 10 March 1992 - developed in-house after 31 December 1996 |
| BIM35805 | Purchased before 10 March 1992 |
| BIM35810 | Treatment on or after 10 March 1992 |
| BIM35815 | General considerations |
| BIM35820 | In-house software development costs |
| BIM35870 | Costs of setting up a web site |
