Attribute: | PL20101 |
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Concept: | |
Label: | Computer software capitalised |
Concept Guidance: |
The value of all capital expenditure for computer software.It includes: capitalised computer software license fees; installation costs; purchase or development of large databases; computer software developed in-house; and capitalised payments to contractors and consultants for software development. It excludes: computer software expensed; and software maintenance. |
Dimensions
This attribute does not have any dimensions. |