INTANGIBLE ASSETS - COMPUTER SOFTWARE - 8615.1
(Revised: 08/2024)
Agencies/Departments shall capitalize costs for purchased software licenses if they meet the capitalization threshold in SAM Section 8602. For information on internally generated intangible assets, see SAM Section 8615.3.
Agencies/Departments shall record capitalized computer software in Account No. 1620200, (Legacy Account No. 2411) Computer Software - Amortizable.
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