Capitalized Software Costs definition

Capitalized Software Costs means, on any date, in respect of any Person, the capitalized amount of expenditures and costs related to software (including software at cost and software capitalized in development), in each case net of depreciation and amortization, that would appear on a balance sheet of such Person prepared as of such date in accordance with GAAP.
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Capitalized Software Costs means all costs for the development of software that are appropriately capitalized in accordance with GAAP.
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Capitalized Software Costs means the costs identified on the ---------------------------- Consolidated Statements of Cash Flows of the Borrower as "Capitalized internal software development costs".
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Examples of Capitalized Software Costs in a sentence

  • Capitalized Software Costs - Capitalized software costs are included in Other Assets.

  • The Company's Property and Equipment is depreciated using the following estimated useful lives: Life Buildings 10-45 yearsFurniture, Fixtures and Equipment 3-20 yearsLeasehold Improvements 5-45 years Capitalized Software Costs The Company capitalizes certain costs related to the acquisition and development of software and amortizes these costs using the straight-line method over the estimated useful life of the software, which is three to six years.

  • The Borrower will not permit the sum of Property Acquisition Costs and Capitalized Software Costs for (a) fiscal year 2000 to exceed $84,000,000 and (b) fiscal year 2001 to exceed $93,000,000.

  • Capitalized Software Costs: Costs associated with the acquisition or development of software for internal use are capitalized in accordance with the provisions of AICPA Statement of Position 98-1, "Accounting for the Costs of Computer Software Developed or Obtained for Internal Use," and amortized using the straight-line method over the expected useful life of the software, which ranges from 3 to 7 years.

  • Capitalized Software Costs Development costs related to software for internal use and externally marketed software are capitalized and amortized using the straight-line method over the estimated useful life of the software, not in excess of five years.

  • Capitalized Software Costs The Organization capitalizes software development costs incurred and purchased software in upgrading computer software used internally to serve its members.

  • Capitalized Software Costs – The Company accounts for software development costs related to software products sold to customers in accordance with Financial Accounting Standards Board (“FASB”) ASC Topic 985-20, “Costs of Software to Be Sold, Leased, or Marketed.” The Company begins to capitalize development costs when a product’s technological feasibility has been established and ends when a product is available for general release to customers.

  • Capitalized Software Costs Software development costs are capitalized beginning when a product's technological feasibility has been established and ending when a product is available for general release.

  • All gifts of land, buildings and equipment are recorded as unrestricted non-operating activity unless explicit donor stipulations specify how the donated assets must be used.NOTE 1 - SUMMARY OF NATURE OF OPERATIONS, SIGNIFICANT ACCOUNTING POLICIES AND REPORTING PRACTICES: (Continued) Capitalized Software Costs Capitalized software costs included in property, plant and equipment relate to purchased software, which is capitalized and depreciated on a straight-line basis over a five-year period.

  • Capitalized Software Costs The Company capitalizes the cost of internal-use software that has a useful life in excess of one year.


More Definitions of Capitalized Software Costs

Capitalized Software Costs means, for any period, the expenditures for software (whether paid in cash or committed to be made in such period) of the Borrower and the Subsidiaries thereof during such period with respect to computer software that are required in accordance with GAAP to be capitalized on the consolidated balance sheet of Informix.
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Related to Capitalized Software Costs

  • Capitalized Software Expenditures means, for any period, the aggregate of all expenditures (whether paid in cash or accrued as liabilities) by a Person and its Restricted Subsidiaries during such period in respect of purchased software or internally developed software and software enhancements that, in conformity with GAAP, are or are required to be reflected as capitalized costs on the consolidated balance sheet of a Person and its Restricted Subsidiaries.

  • Capitalized Expenditures means those expenditures that (i) would be capitalized under generally accepted accounting principles, and (ii) are incurred with respect to Shared-Loss Loans, Other Real Estate, Additional ORE or Subsidiary ORE. Capitalized Expenditures shall not include expenses related to environmental conditions including, but not limited to, remediation, storage or disposal of any hazardous or toxic substances or any pollutant or contaminant.

  • Embedded Software means one or more software applications which permanently reside on a computing device.

  • Soft Costs means the costs of professional work and fees, interim costs, financing fees and expenses, syndication costs, soft costs and Developer’s fees as shown in the Applicant’s properly completed UniApp, Section C - Uses of Funds. Soft Costs do not include operating or replacement reserves.

  • Developed Software means software specifically designed for the Principal under the Contract. Depending how advanced its development is, it may be either a Product or a Service or both.

  • Supported Software means the supported software identified in the Proposal. System means the designated information technology environment in which the Software is to be used. Term means the term of this Agreement specified in clause 2.

  • Overhead costs means the actual costs incurred or the estimated costs to be

  • SAP Group Software means (i) any and all software products listed on the Price List as well as any SAP SDK which are provided by SAP or any other member of the SAP Group to Partner or to an End User (either directly or indirectly via Partner) under any part of this Agreement all as developed by or for the SAP Group; (ii) any new releases, updates or versions thereof made available through unrestricted shipment pursuant to Maintenance Services or warranty obligation by any member of the SAP Group; and (iii) any complete or partial copies of any of the foregoing.

  • Specialized services means any program or service designed and operated to serve primarily individuals with developmental disabilities, including a program or service provided by an entity licensed or certified by the department. If there is a question as to whether a provider or entity under contract with a provider is providing specialized services, the provider or contract entity may request that the director of the department make a determination. The director's determination is final.

  • Individualized service plan means a plan prepared by a

  • Custom Software means Software identified as such in Appendix 4 of the Contract Agreement and such other Software as the parties may agree in writing to be Custom Software.

  • Illustration means a presentation or depiction that includes nonguaranteed elements of a policy of life insurance over a period of years and that is one of the three types defined below:

  • Computer software maintenance contract means a contract that obligates a seller of computer software to provide a customer with:

  • Operating Software means those routines, whether or not identified as Program Products, that reside in the Equipment and are required for the Equipment to perform its intended function(s), and which interface the operator, other Contractor-supplied programs, and user programs to the Equipment.

  • Embedded means the placement of transmission or distribution lines, pipes or cables into the bottom of surface waters by minimal displacement of bottom material and without the creation of a trench, or trough, through the use of techniques such as plowing-in, weighing-in, or non-trenching jets.

  • Weather Normalized Site EUI means the amount of Energy that would have been used by a property under 30-year average temperatures, accounting for the difference between average temperatures and yearly fluctuations.

  • Capitalized Value means, as of any date, Annualized EBITDA divided by the Capitalization Rate.

  • System Software means Software that provides the operating and management instructions for the underlying hardware and other components, and is identified as such in Appendix 4 of the Contract Agreement and such other Software as the parties may agree in writing to be Systems Software. Such System Software includes, but is not restricted to, micro-code embedded in hardware (i.e., “firmware”), operating systems, communications, system and network management, and utility software.

  • Program Expenses means all UHC’s expenses of administering the Program under the Indenture and the Act and shall include without limiting the generality of the foregoing; salaries, supplies, utilities, labor, materials, office rent, maintenance, furnishings, equipment, machinery and apparatus, including information processing equipment; software, insurance premiums, credit enhancement fees, legal, accounting, management, consulting and banking services and expenses; Fiduciary Expenses; remarketing fees; Costs of Issuance not paid from proceeds of Bonds; and payments to pension, retirement, health and hospitalization funds; and any other expenses required or permitted to be paid by UHC.

  • Computer software means computer programs, source code, source code listings, object code listings, design details, algorithms, processes, flow charts, formulae, and related material that would enable the software to be reproduced, recreated, or recompiled. Computer software does not include computer databases or computer software documentation.

  • Capitalized Interest means, with respect to the interest due or to be due on a Series of Bonds prior to, during and for a period not exceeding one year after the completion of a Project to be funded by such Series, all or part of such interest which will be paid, or is expected to be paid, from the proceeds of such Series.

  • Routine Patient Costs means all health care services that are otherwise covered under the Group Contract for the treatment of cancer or other Life-threatening Condition that is typically covered for a patient who is not enrolled in an Approved Clinical Trial.

  • Computer software documentation means owner's manuals, user's manuals, installation instructions, operating instructions, and other similar items, regardless of storage medium, that explain the capabilities of the computer software or provide instructions for using the software.

  • Direct Costs means the sum of the following:

  • Developed Materials means Materials created, made, or developed by Contractor or Subcontractors, either solely or jointly with the Judicial Branch Entities or JBE Contractors, in the course of providing the Work under this Agreement, and all Intellectual Property Rights therein and thereto, including, without limitation, (i) all work-in-process, data or information, (ii) all modifications, enhancements and derivative works made to Contractor Materials, and (iii) all Deliverables; provided, however, that Developed Materials do not include Contractor Materials.

  • Server Software means software that provides services or functionality on a computer acting as a server.