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 |
| BIM35825 | In-house software development costs: summary of further guidance |
| BIM35830 | In-house software development costs: general approach |
| BIM35835 | In-house software development costs: practical approach: size matters |
| BIM35840 | In-house software development costs: practical approach: other pointers |
| BIM35845 | In-house software development costs: piecemeal developments |
| BIM35850 | In-house software development costs: phases of system development |
| BIM35855 | In-house software development costs: abortive expenditure |
| BIM35860 | In-house software development costs: treatment of indirect costs |
| BIM35865 | In-house software development costs: 'millennium bug' and Euro software |
| BIM35870 | Costs of setting up a web site |
