Capitalized Software Development Costs means those capitalized costs both internal and external, direct and incremental incurred related to software developed or obtained for internal use in accordance with AICPA Statement of Position 98-1 “Accounting for Costs of Computer Software Developed or Obtained for Internal Use.”
Capitalized Software Development Costs means software development costs that are required to be capitalized accordance with GAAP (including in accordance with FASB Statement No. 86).
Capitalized Software Development Costs included with the "Other Assets" account; and
Examples of Capitalized Software Development Costs in a sentence
Capitalized Software Development Costs Research and development expenses are charged to expense as incurred.
At all times the annual total of Capital Expenditures plus Capitalized Software Development Costs shall not exceed (i) Four Hundred and Twenty Thousand Dollars ($420,000) during calendar year 2013, and (ii) One Hundred Thousand Dollars ($100,000) during each calendar year after 2013.
Capitalized Software Development Costs SFAS No. 86, “Accounting for the Costs of Computer Software to Be Sold, Leased or Otherwise Marketed,” specifies that costs incurred internally in creating a computer software product shall be charged to expense when incurred as research and development until technological feasibility has been established for the product.
Capitalized Software Development Costs (continued) assets totaling $6,134,000, based on the assumption that the carrying value of the software capitalization should not exceed 100% of the committed contract values remaining.
Capitalized Software Development Costs (Including Film Production Costs) Capitalized software costs were written down by $29,491 and $520,068 for the three months ended April 30, 1998 and 1999, respectively, and $302,325 and $688,068 for the six months ended April 30, 1998 and 1999, respectively, to net realizable value.
More Definitions of Capitalized Software Development Costs
Capitalized Software Development Costs means all direct and allocated costs capitalized subsequent to establishing technological feasibility of internally developed computer software product to be sold, leased, or otherwise marketed in accordance with GAAP as defined in FAS 86, including but not limited to, materials, payroll and payroll-related employee costs, purchased software to be sold, leased or otherwise marketed that has an alternative future use, and third party contract services. For the avoidance of doubt, Capitalized Software Development Costs shall not include capitalized software resulting from purchase price allocations in connection with a Permitted Acquisition and shall not include purchased software not to be sold, leased or otherwise marketed.
Capitalized Software Development Costs means all direct and allocated costs capitalized subsequent to establishing technological feasibility of internally developed computer software products and/or services to be sold, leased, or otherwise marketed, or to be used in the delivery or development of software products to be sold, leased, or otherwise marketed, in each case in accordance with Applicable Accounting Principles, including but not limited to materials, payroll and payroll-related employee costs, purchased software to be sold, leased or otherwise marketed that has an alternative future use, and third party contract services. For the avoidance of doubt, Capitalized Software Development Costs shall not include capitalized software resulting from purchase price allocations in connection with a Permitted Acquisition and shall not include purchased software not to be sold, leased or otherwise marketed or used in the delivery or development of software to be sold, leased or otherwise marketed.
Capitalized Software Development Costs means all direct and allocated costs capitalized subsequent to establishing technological feasibility of internally developed computer software products and/or services to be sold, leased, or otherwise marketed, or to be used in the delivery or development of software products to be sold, leased, or otherwise marketed, in each case in accordance with GAAP, including but not limited to materials, payroll and payroll- related employee costs, purchased software to be sold, leased or otherwise marketed that has an alternative future use, and third party contract services. For the avoidance of doubt, Capitalized Software Development Costs shall not include capitalized software resulting from purchase price allocations in connection with a Permitted Acquisition and shall not include purchased software not to be sold, leased or otherwise marketed or used in the delivery or development of software to be sold, leased or otherwise marketed.
Capitalized Software Development Costs means the net book value of the Guarantor’s and its Subsidiaries computer software, all as determined from a consolidated balance sheet of the Guarantor and its Subsidiaries prepared in accordance with GAAP. Change in Control of Company means the failure of the Company to remain a Wholly-Owned Subsidiary of the Guarantor. Change in Control of Guarantor means (a) the acquisition of ownership, directly or indirectly, beneficially or of record, by any Person or group (within the meaning of the Securities Exchange Act of 1934 and the rules of the SEC thereunder as in effect on the date hereof) of shares representing more than 50% of the aggregate ordinary voting power represented by the issued and outstanding capital stock of the Guarantor; (b) occupation of a majority of the seats (other than vacant seats) on the board of directors of the Guarantor by Persons who were neither (i) nominated by the board of directors of the Guarantor nor (ii) appointed by directors so nominated; or (c) the acquisition, directly or indirectly, of 50% or more of the securities (on a fully diluted basis) having ordinary voting power of the election of the Guarantor’s directors by any Person or group (within the meaning of the Securities Exchange Act of 1934 and the rules of the SEC thereunder as in effect on the date hereof). Closing Date - see Section 11.1.
Capitalized Software Development Costs. As at any date, the Borrower's capitalized software development costs as shown on the Borrower's balance sheet as at such date, such balance sheet to be prepared and presented in accordance with generally accepted accounting principles and in a manner consistent with the Borrower's balance sheet as at December 31, 1995 heretofore furnished to the Bank.
Capitalized Software Development Costs means Borrower's and its Subsidiaries' consolidated costs of software development which are capitalized on the financial statements and books and records of the Person incurring such costs.
Capitalized Software Development Costs means all direct and allocated costs capitalized subsequent to establishing technological feasibility of internally developed computer software products and/or services to be sold, leased, or otherwise marketed, or to be used in the delivery or development of software products to be sold, leased, or otherwise marketed, in each case in accordance with Applicable Accounting Principles, including but not limited to materials, payroll and payroll-related employee costs, purchased software to be sold, leased or otherwise marketed that has an alternative future use, and third party contract services. For the avoidance of doubt, Capitalized Software Development Costs shall not include capitalized software resulting from purchase price allocations in connection with a Permitted Acquisition and shall not include purchased software not to be sold, leased or otherwise marketed or used in the delivery or development of software to be sold, leased or otherwise marketed. "Cash Equivalents" means (a) marketable direct obligations issued by, or unconditionally guaranteed by, the United States or issued by any agency thereof and backed by the full faith and credit of the United States, in each case maturing within 1 year from the date of acquisition thereof, (b) marketable direct obligations issued or fully guaranteed by any state of the United States or any political subdivision of any such state or any public instrumentality thereof maturing within 1 year from the date of acquisition thereof and, at the time of acquisition, having a minimum long-term rating of at least A from Standard & Poor's Rating Group ("S&P"), at least A2 from Xxxxx'x Investors Service, Inc. ("Moody's"), or at least A from Fitch Rating Service ("Fitch"), (c) commercial paper maturing no more than 270 days from the date of creation thereof and, at the time of acquisition, having a rating of at least A-2 from S&P, at least P-2 from Moody's, or at least F-2 from Fitch, (d) certificates of deposit, time deposits, overnight bank deposits or bankers' acceptances maturing within 1 year from the date of acquisition thereof issued by any bank organized under the laws of the United States or any state thereof or the District of Columbia or any United States branch of a foreign bank having at the date of acquisition thereof combined capital and surplus of not less than $1,000,000,000, (e) Deposit Accounts maintained with (i) any bank that satisfies the criteria described in clause (d) above, or (ii) any other ...