CPE Course Surgent's Accounting for Software - Internal Use and External Sales Download

Location Webinar

Member Price $49.00
Non-member Price $79.00

Curriculum Accounting

Field of Interest

Level Beginning

Designed For

Financial practitioners who want an overview of the accounting for software, including both internal-use software as well as software that will be sold to third parties


  • Distinguish between software that is considered internal-use and not considered internal-use
  • Recognize how implementation costs are accounted for in various stages of software development
  • Identify when capitalization and amortization should commence
  • Recognize how implementation costs of hosting arrangements are accounted for differently


  • The accounting, reporting, and disclosure requirements related to software
  • Internal-use software arrangements
  • Cloud and non-cloud based arrangements
  • Software for resale
  • Software sold to third parties
  • ASC Topic 350-40
  • ASC Topic 985-20





Surgent McCoy CPE, LLC

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