Читать книгу Annual Accounting and Auditing Workshop - Kurt Oestriecher - Страница 104

The capitalized costs shall be presented in the statement of financial position in the same line item that a prepayment of fees for the associated hosting arrangement would be presented.

The expense related to the amortization of the capitalized costs is required to be presented in the same line item in the statement of income as the fees associated with the hosting arrangement.

The payments for capitalized implementation costs will be classified in the same manner as payments for the hosting arrangement in the statement of cash flows. In most cases, this will be an operating activity.