Capitalization Rules

7- Phases

Expensed Capitalized Costs Expensed

1 2 3 4 5 6 7

User
Vision & Require- System Project
Acceptance
ments and Design Development
Funding Testing & Closure
Planning Deployment

• Statement of • User • System • Coding • Feature and • User • Project

work requirements requirements • System, user, regression acceptance closure
• Project gathering and specifications and support testing testing documents
budget documentation (SRS) documentation • Test summary • Deployment
• Business • Preliminary • Design • Detailed test report to users
justification project plan document plan
• Summary test
plan
• Final project
plan
1