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Case
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Reference no. 9-193-088
Published by: Harvard Business Publishing
Originally published in: 1993
Version: 10 May 2004

Abstract

A new company producing computer games must begin to capitalize computer software development cost. To do so requires a cost accounting system, decisions about which costs to capitalize, and how to match costs to future revenues. Teaches accounting standards for computer software development costs.
Location:
Size:
USD1.3 million revenues, 45 employees
Other setting(s):
1992

About

Abstract

A new company producing computer games must begin to capitalize computer software development cost. To do so requires a cost accounting system, decisions about which costs to capitalize, and how to match costs to future revenues. Teaches accounting standards for computer software development costs.

Settings

Location:
Size:
USD1.3 million revenues, 45 employees
Other setting(s):
1992

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