Implementation Accounting for System Upgrades – ICD-10 Implementation Preliminary stage Application development stage Post-implementation stage 70 New
{"Image DocumentName": "Accounting for System Upgrades \u2013 ICD-10 Implementation", "Image ImageDescription": "Preliminary stage. Application development stage. Post-implementation stage. ASC \u2013 Internal Use Software Costs. ICD-10 changes during Once software is placed in service [With existing software system], it can be difficult to determine whether subsequent changes should be capitalized or expensed. In evaluating whether or not to capitalize the costs assigned to upgrades, only upgrades or enhancements that can be demonstrated to have additional functionality beyond the original software would be capitalized. If upgrades or enhancements to not, they are expensed as maintenance. Increased functionality = upgrade. Increased efficiency = maintenance. Costs of training use. New system installation.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}