software developed or obtained for internal use issue（软件开发或获得供内部使用的问题）.pdfVIP

EITF ABSTRACTS Issue No. 00-3 Title: Application of AICPA Statement of Position 97-2 to Arrangements That Include the Right to Use Software Stored on Another Entity’s Hardware Dates Discussed: January 19–20, 2000; March 16, 2000 References: FASB Statement No. 86, Accounting for the Costs of Computer Software to Be Sold, Leased, or Otherwise Marketed AICPA Statement of Position 97-2, Software Revenue Recognition AICPA Statement of Position 98-1, Accounting for the Costs of Computer Software Developed or Obtained for Internal Use ISSUE 1. In connection with the licensing of software products, some vendors are offering arrangements in which end users of the software do not take possession of the software. Rather, the software application resides on the vendors or a third partys hardware, and the customer accesses and uses the software on an as-needed basis over the Internet or via a dedicated line (hosting). 2. Structurally, the form of those arrangements may be split into two elements—(a) the right to use software and (b) the hosting service. The arrangements may or may not include a license right to the software and the customer may or may not have an option to take delivery of the software. 3. SOP 97-2 establishes standards for recognition of revenue for licensing, selling, leasing, or otherwise marketing computer software. The scope of SOP 97-2 includes arrangements that provide for multiple deliverables (for example, software products and services), which are termed multiple elements. Under SOP 97-2, if an arrangement includes multiple elements, the fee should be allocated to the