PET - Plain English Taxonomy

Label:	Expense Computer Software Amount
TREF ID:	DE302
Data Type:	xbrli:monetaryItemType
Period Type:	duration
Balance Type:	debit
Business Description & Guidance:	Computer software expensed is the cost of acquiring, developing or commissioning software for the purpose of performing the functions for which it was acquired or developed. The development of web sites is included in the scope of computer software.

Usage

Form	Labels
ARF_332_0_D	Label: Guidance:	Computer software expensed These items represent the cost of any computer software (including license fees) that has been charged to profit as an expense in the current accounting period. Include: - installation costs paid to external service providers; - purchase costs; and - expensed computer software licence fees. Exclude: - other licence fees and royalties (include in 'Royalty expenses'); - computer software capitalised (include in 'Capital expenditure'); and - software maintenance (include in 'Equipment repair and maintenance expenses').
ARF_332_0_L	Label: Guidance:	Computer software expensed These items represent the cost of any computer software (including license fees) that has been charged to profit as an expense in the current accounting period. Include: - installation costs paid to external service providers; - purchase costs; and - expensed computer software licence fees. Exclude: - other licence fees and royalties (include in 'Royalty expenses'); - computer software capitalised (include in 'Capital expenditure'); and - software maintenance (include in 'Equipment repair and maintenance expenses').
ARF_730_0	Label:	Computer software expensed
RRF_332_0	Label: Guidance:	Computer software expensed These items represent the cost of any computer software (including license fees) that has been charged to profit as an expense in the current accounting period. Include: - installation costs paid to external service providers; - purchase costs; and - expensed computer software licence fees. Exclude: - other licence fees and royalties (include in 'Royalty expenses'); - computer software capitalised (include in 'Capital expenditure'); and - software maintenance (include in 'Equipment repair and maintenance expenses').