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Bitmap Image  |  1996-10-31  |  206KB  |  615x332  |  4-bit (11 colors)
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OCR: Software Development Costs SFAS No 86 Accounting for the Costs of Computer Software be Sold Leased, or Otherwise Marketed, governs accounting tor software development costs This statement provides tor capitali- zation of certain software development costs once technological feasibilit is established. The cost so capitalized is then amortized on 9 straight -line basis over the estimated product life or on the ratio of current revenue to total projected product revenues whichever is greater. No such costs have ever been capitalized Advertising Costs The Company adopted SOP 93-7, "Reporting on Advertising Costs, in fiscal year 1996 As the Company has historically expensed advertising costs incurred the adoption of SOP 93-7 not have material impact on the accompanying consolidated financial st ...