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Intangible Asset

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17 December 2020 A recruitment company developed an E-HR software to enhance their recruitment process. The software has been developed and currently in use. The use of the software is, their recruitment team will search for suitable candidates using the software. In subsequent years, they purchased candidate resumes to update their resume database. The additional resume should be capitalised or expensed off?
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KAVIRAJA ADDANGADI

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KAVIRAJA ADDANGADI (Expert)
17 December 2020 Software development cost can be capitalised not for employee data base can be treated as revenue exps
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