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CCA Implementation Costs Archives - SkillAbility

CPA staff accountants building a review-ready ASC 350-40 internal-use software accounting file covering agile development, SaaS implementation, AI coding costs, capitalization timing, go-live, amortization, and controls

08 Sep

Internal-Use Software Accounting Training: Build ASC 350-40 Competence for Agile, SaaS, and AI Development Costs

Accounting Workforce Development / Tax Advisory

By Vincent Howard, CPA | Managing Partner, Howard, Howard and Hodges | SkillAbility for Accounting Firms Last updated: September 8, 2026 | 41-minute read TL;DR — The Short Answer Internal-use software accounting training should teach staff to identify the software scope, determine which ASC 350-40 model the entity is applying, and trace each cost to

CCA Implementation Costs Archives - SkillAbility

Internal-Use Software Accounting Training: Build ASC 350-40 Competence for Agile, SaaS, and AI Development Costs

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