FASB has taken a conservative position in regard to computer softwarecosts.For example,a company like Microsoft must expense all costs until it has completedthe activities (planning,designing,coding,and testing) necessary to establish that it canprod
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FASB has taken a conservative position in regard to computer softwarecosts.For example,a company like Microsoft must expense all costs until it has completedthe activities (planning,designing,coding,and testing) necessary to establish that it canprod
FASB has taken a conservative position in regard to computer software
costs.For example,a company like Microsoft must expense all costs until it has completed
the activities (planning,designing,coding,and testing) necessary to establish that it can
produce the product to meet its design specifications.From that point on,Microsoft should
capitalize subsequently incurred costs and amortize them to current and future periods.
FASB has taken a conservative position in regard to computer softwarecosts.For example,a company like Microsoft must expense all costs until it has completedthe activities (planning,designing,coding,and testing) necessary to establish that it canprod
FASB在计算机软件成本方面采取了一个保守的立场,例如像微软公司,直到能生产出满足设计规范的产品所需的所有必要的活动（规划、设计、编码和测试）全部完成,才把所有的成本计入费用.从这时点起,微软把所有的花费资本化并把它们摊销到当期及以后的期间.
供参考
你好，很高兴为你解答！
整段大意是，FASB对微软开发软件所耗资金的看法。
最后一句大体意思是：依照上面的观点，微软随后会利用这笔耗资，并在当下以及未来一段时间内分期还清这笔钱。
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