Accounting and Tax Aspects of Computer Software Manufacturing

by Robert McGee

Overview

With limited exceptions, present accounting rules do not address software accounting, and state and federal rules of taxing software remain ambiguous. Up-to-date, comprehensive, and written by the leading authority in this field, Accounting and Tax Aspects of Computer Software Manufacturing explains these rules for anyone involved with the tax or accounting aspects of software, including accountants, attorneys, and corporate executives.

Product Details

ISBN-13:	9780275922733
Publisher:	Bloomsbury Academic
Publication date:	08/10/1987
Pages:	172
Product dimensions:	6.00(w) x 9.00(h) x 0.44(d)

About the Author

ROBERT W. MCGEE is Professor of Accounting and Taxation at the W. Paul Stillman School of Business, Seton Hall University.

Table of Contents

Part I: Financial Accounting for Computer Software
Financial Accounting for Computer Software
Arguments For and Against Capitalization, and Testimony
Software Accounting Policy: Does It Matter?
Part II: Federal Tax Aspects of Computer Software
Computer Software and the Investment Tax Credit
Computer Software and the Research Credit
Part III: State Taxation of Computer Software
Sales, Use, and Property Taxation of Computer Software