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From: Kilgallen@SpamCop.net (Larry Kilgallen)
Newsgroups: comp.lang.ada
Subject: Re: On accounting and engineering.(Slightly offtopic)
Date: 22 Aug 2002 16:40:46 -0600
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In article <umah6jn4fu84d0@corp.supernews.com>, "Randy Brukardt" <randy@rrsoftware.com> writes:

> My understanding is that software can only be expensed if it has no
> value at the end of 12 months. Thus, subscriptions like MSDN can be
> expensed; most other software has to be capitalized and depreciated.

My reading of the rules several years ago is that software upgrades can
be expensed.