Question
What is 'development' in ASC 730?
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Answer
Turning research into a product or process design.
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Question
What is the key capitalization trigger for marketed software?
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Answer
Technological feasibility.
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Question
What is the key capitalization trigger for internal-use software?
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Answer
Management commitment after the preliminary stage.
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Question
What happens to legal costs in an unsuccessful patent defense?
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Answer
Expense them, and often impair the patent.
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