So far in this series, we have covered general guidance and general information relating to the costs associated with developing website in part 1 and discussed costs related to website planning activities in part 2. The next stage to be examined is website application and infrastructure development.
This stage often involves incurring costs in order to build and operate the website.
Developing the website applications and infrastructure
According to FASB Section 350-50-55-3, activities segregated into this stage of website development include developing and/or acquiring software and hardware …read more
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