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IRS Affirms Deductibility of Some—but Not All—Computer Software Development and Implementation Costs Logo aicpa

  Yuan Chou, J.D., LL.M. |   Free |   AICPA |   01 May 2016 |   Tax Adviser Magazine

Not all computer software development and implementation costs are deductible when paid or incurred and certain software-related costs must be capitalized and recovered through amortization for federal income tax purposes. This article discusses the Chief Counsel Advice (CCA) related to the treatment of Computer Software Development and Implementation Costs.

See also the related Tax Insider article.

Topics covered:
  • Tax: Technical: Tax accounting: Capitalization & depreciation, Intermediate