by making software or its development costs a fixed asset or capitalizing them, the total cost of ownership is reduced..this means a company can depreciate their value....it's cheaper..

Your text in French does not have the object. It should be somewhere in your text. i cannot tell if they are referring to Hardware or Software or Development Costs...it should be one of those, as far as i can see...

... Responsibilities and procedures for capitalizing software differ depending
... software in the fixed asset subsystem using the same procedures as other ...
www.usgs.gov/usgs-manual/im/ofm-2001-1.html - 15k - Cached - Similar pages

Complaint: SEC v. John F. Mortell, et al.
... improperly capitalizing software development costs and operating expenses,
... improperly recording certain operating expenses as fixed assets, ...
www.sec.gov/litigation/complaints/complr17542.htm - 63k - Cached - Similar pages

[DOC] MGT 6028
File Format: Microsoft Word 2000 - View as HTML
... System Software - capitalizing software development costs 26 ... Waste Management -
Underdepreciation of fixed assets 37 ...
www.mindspring.com/~cmulford/6028Syllabus.doc - Similar pages

[PDF] Accounting for Internal Use Software
... response to the original PP&E exposure draft, about capitalizing software,
... Fixed assets usually provide important future benefits but require large ...
www.fasab.gov/pdffiles/fasab10.pdf - Similar pages



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Note added at 33 mins (2005-05-08 15:29:17 GMT)
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Anything that is a capital asset (fixed asset) can be depreciated in accounting terms.