It is not surprisingly, my post about “Capitalization and Amortization of Software Cost“ been gaining lots of reaction and questions on the ground [through email], particularly from software companies or accountants who take care of a software... 

Big or small, public or private, foreign or domestic, one month new or 20 years old, it really doesn’t matter, securing and managing capital resources represents the lifeline of any company looking to operate in today’s challenging economic climate.... 

In general, the software industry is viewed as having several sectors, including packaged applications (shrink-wrapped software); operating systems for individual and networked computers; administration tools for networks; enterprise software for large-scale...