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.