Can the hours to develop software that converts data from a retired system to a new one be capitalized? This was part of a bigger project to integrate an acquired company. As additional acquisitions occur, the software will be reused. Many of the accounting codes mention that it is in certain situations, but don't go into detail. The Government Standard Accounting Board mentions that guidance on data conversion costs should be considered for inclusion in the Comprehensive Implementation Guide, but the most recent guide did not include it.

I don't have an answer on that... just wanted to let you know that I doubt seriously anyone here knows GSAB stuff. First they'd have to be from the U.S. and some of our regular posters are not. And second, just know that area. I never even learned it to begin with because it's a specialized area. Not that I want to chase someone away, but if questions you have will pertain to GSAB, you may be better off getting on Google and seeing if you can find a forum on a site that covers that area.