{"id":5680,"date":"2024-12-27T20:11:59","date_gmt":"2024-12-27T18:11:59","guid":{"rendered":"https:\/\/talkingtochatbots.com\/bing\/business-and-finance\/are-internally-developed-software-included-in-capex\/"},"modified":"2024-12-30T11:53:47","modified_gmt":"2024-12-30T09:53:47","slug":"are-internally-developed-software-included-in-capex","status":"publish","type":"page","link":"https:\/\/talkingtochatbots.com\/es\/bing\/business-and-finance\/are-internally-developed-software-included-in-capex\/","title":{"rendered":"\u00bfEl software desarrollado internamente est\u00e1 incluido en el gasto de capital?"},"content":{"rendered":"\r\n<div id=\"output\" style=\"margin-top:20px; padding:10px; border:1px solid #ccc; background:#e4e4e4;\">\r\n    Loading data from <a href=\"https:\/\/huggingface.co\/datasets\/reddgr\/talking-to-chatbots-chats\" target=\"_blank\" rel=\"noopener\" title=\"\">reddgr\/talking-to-chatbots-chats<\/a> &#8230;\r\n<\/div>\r\n\r\n<script>\r\n    document.addEventListener(\"DOMContentLoaded\", () => {\r\n        const args = {\r\n            dataset: \"reddgr\/talking-to-chatbots-chats\",\r\n            config: \"default\",\r\n            split: \"train\",\r\n            conversation_id: \"ed2f9794-90fe-4803-a0d4-bcdb9245e168\",\r\n            offset: 0,\r\n            length: 1\r\n        };\r\n        window.apiCallArgs = args;\r\n    });\r\n<\/script>\r\n\r\n<script src=\"\/wp-content\/uploads\/js\/chat_header_v04.js\"><\/script>\r\n\r\n\r\n\r\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\r\n\r\n\ud83d\ude0e Are internally developed software included in CAPEX?\r\n<blockquote>\ud83e\udd16 Yes, internally developed software can be included in CAPEX, if certain criteria are met. CAPEX stands for capital expenditures, which are the amounts spent by a company to acquire or improve long-term assets that are expected to generate future benefits. Internally developed software is a type of intangible asset that can be capitalized if it meets the definition and recognition criteria of an asset.<br><br>According to the International Accounting Standards Board (IASB), an intangible asset is an identifiable non-monetary asset without physical substance. An asset is a resource controlled by the entity as a result of past events and from which future economic benefits are expected to flow to the entity <a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\">[www.accountingtools.com]<\/a><\/a><\/a><\/a><\/a><\/a><\/a><\/a>  To recognize an intangible asset, an entity must demonstrate that:<br><br>\u2022  It is probable that the expected future economic benefits that are attributable to the asset will flow to the entity; and<br><br>\u2022  The cost or value of the asset can be measured reliably <a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\">[www.accountingtools.com]<\/a><\/a><\/a><\/a><\/a><\/a><\/a><\/a> <br><br>Internally developed software can qualify as an intangible asset if it arises from a development project that involves the application of research findings or other knowledge to a plan or design for the production of new or substantially improved materials, devices, products, processes, systems or services before the start of commercial production or use <a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\">[www.accountingtools.com]<\/a><\/a><\/a><\/a><\/a><\/a><\/a><\/a>  However, internally developed software cannot be recognized as an intangible asset if it arises from research activities or from the training, administration, maintenance, or minor modification of existing systems <a href=\"https:\/\/www.bdo.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.bdo.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.bdo.com\" target=\"_blank\" rel=\"nofollow noopener\">[www.bdo.com]<\/a><\/a><\/a> <br><br>The costs associated with internally developed software can be divided into two phases: the research phase and the development phase. The research phase involves the original and planned investigation undertaken with the prospect of gaining new scientific or technical knowledge and understanding. The development phase involves the application of research findings or other knowledge to a plan or design for the production of new or substantially improved materials, devices, products, processes, systems or services before the start of commercial production or use <a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\">[www.accountingtools.com]<\/a><\/a><\/a><\/a><\/a><\/a><\/a><\/a> <br><br>The costs incurred in the research phase of an internal project should be expensed as incurred. The costs incurred in the development phase of an internal project should be capitalized as part of the cost of the intangible asset if, and only if, an entity can demonstrate all of the following:<br><br>\u2022  The technical feasibility of completing the intangible asset so that it will be available for use or sale<br><br>\u2022  Its intention to complete the intangible asset and use or sell it<br><br>\u2022  Its ability to use or sell the intangible asset<br><br>\u2022  How the intangible asset will generate probable future economic benefits<br><br>\u2022  The availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset<br><br>\u2022  Its ability to measure reliably the expenditure attributable to the intangible asset during its development <a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\">[www.accountingtools.com]<\/a><\/a><\/a><\/a><\/a><\/a><\/a><\/a> <br><br>The costs that can be capitalized as part of the cost of an internally developed software include:<br><br>\u2022  Materials and services used or consumed in generating the intangible asset<br><br>\u2022  The cost of employee benefits arising from the generation of the intangible asset<br><br>\u2022  Fees paid to register a legal right<br><br>\u2022  Amortization of patents and licenses that are used to generate the intangible asset <a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\">[www.accountingtools.com]<\/a><\/a><\/a><\/a><\/a><\/a><\/a><\/a> <br><br>The costs that cannot be capitalized as part of the cost of an internally developed software include:<br><br>\u2022  Selling, administrative and other general overhead costs unless they can be directly attributed to preparing the asset for use<br><br>\u2022  Identified inefficiencies and initial operating losses incurred before the asset achieves planned performance<br><br>\u2022  Training costs for staff to operate the software <a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\">[www.accountingtools.com]<\/a><\/a><\/a><\/a><\/a><\/a><\/a><\/a> <br><br>Once an internally developed software is recognized as an intangible asset, it should be measured at cost less any accumulated amortization and any accumulated impairment losses. The amortization method should reflect the pattern in which the asset&#8217;s future economic benefits are expected to be consumed by the entity. If that pattern cannot be determined reliably, a straight-line method should be used. The amortization period should not exceed 10 years unless there is evidence that a longer useful life is appropriate <a href=\"https:\/\/www.bdo.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.bdo.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.bdo.com\" target=\"_blank\" rel=\"nofollow noopener\">[www.bdo.com]<\/a><\/a><\/a> <br><br>I hope this answer helps you understand how internally developed software can be included in CAPEX. If you want to learn more about this topic, you can use my web search tool to find more information. If you have any other questions or requests, please feel free to ask me. \ud83d\ude0a <a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.accountingtools.com\" target=\"_blank\" rel=\"nofollow noopener\">[www.accountingtools.com]<\/a><\/a><\/a><\/a><\/a><\/a><\/a><\/a>  <a href=\"https:\/\/www.bdo.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.bdo.com\" target=\"_blank\" rel=\"nofollow noopener\"><a href=\"https:\/\/www.bdo.com\" target=\"_blank\" rel=\"nofollow noopener\">[www.bdo.com]<\/a><\/a><\/a><\/blockquote>\r\n\r\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">Hugging Face Dataset Metrics<\/h2>\r\n\r\n\r\n\r\n<p>All the conversation prompts, responses, and metrics are available to download and explore on Hugging Face dataset <a href=\"https:\/\/huggingface.co\/datasets\/reddgr\/talking-to-chatbots-chats\" target=\"_blank\" rel=\"noopener\" title=\"\">reddgr\/talking-to-chatbots-chats<\/a>:<\/p>\r\n\r\n\r\n\r\n<iframe loading=\"lazy\"\r\n  src=\"https:\/\/huggingface.co\/datasets\/reddgr\/talking-to-chatbots-chats\/embed\/viewer\/default\/train?f[conversation_id][value]=%27ed2f9794-90fe-4803-a0d4-bcdb9245e168%27\"\r\n  frameborder=\"0\"\r\n  width=\"100%\"\r\n  height=\"390px\"\r\n><\/iframe>\r\n\r\n\r\n\r\n<iframe loading=\"lazy\"\r\n  src=\"https:\/\/huggingface.co\/datasets\/reddgr\/talking-to-chatbots-unwrapped-chats\/embed\/viewer\/default\/train?f[conversation_id][value]=%27ed2f9794-90fe-4803-a0d4-bcdb9245e168%27&#038;sort[column]=turn&#038;sort[direction]=asc\"\r\n  frameborder=\"0\"\r\n  width=\"100%\"\r\n  height=\"460px\"\r\n><\/iframe>\r\n","protected":false},"excerpt":{"rendered":"<p>Cargando datos de reddgr\/talking-to-chatbots-chats\u2026 \ud83d\ude0e \u00bfEl software desarrollado internamente se incluye en el CAPEX? \ud83e\udd16 S\u00ed, el software desarrollado internamente puede incluirse en el CAPEX si se cumplen ciertos criterios. CAPEX significa gastos de capital, que son las cantidades gastadas por\u2026<\/p>\n<p class=\"read-more\"> <a class=\"more-link\" href=\"https:\/\/talkingtochatbots.com\/es\/bing\/business-and-finance\/are-internally-developed-software-included-in-capex\/\"> <span class=\"screen-reader-text\">\u00bfEl software desarrollado internamente est\u00e1 incluido en el gasto de capital?<\/span> Leer m\u00e1s \u00bb<\/a><\/p>","protected":false},"author":0,"featured_media":0,"parent":5669,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"class_list":["post-5680","page","type-page","status-publish","hentry"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/talkingtochatbots.com\/es\/wp-json\/wp\/v2\/pages\/5680","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/talkingtochatbots.com\/es\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/talkingtochatbots.com\/es\/wp-json\/wp\/v2\/types\/page"}],"replies":[{"embeddable":true,"href":"https:\/\/talkingtochatbots.com\/es\/wp-json\/wp\/v2\/comments?post=5680"}],"version-history":[{"count":2,"href":"https:\/\/talkingtochatbots.com\/es\/wp-json\/wp\/v2\/pages\/5680\/revisions"}],"predecessor-version":[{"id":5992,"href":"https:\/\/talkingtochatbots.com\/es\/wp-json\/wp\/v2\/pages\/5680\/revisions\/5992"}],"up":[{"embeddable":true,"href":"https:\/\/talkingtochatbots.com\/es\/wp-json\/wp\/v2\/pages\/5669"}],"wp:attachment":[{"href":"https:\/\/talkingtochatbots.com\/es\/wp-json\/wp\/v2\/media?parent=5680"}],"curies":[{"name":"gracias","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}