Capitalized Software Costs definition

Capitalized Software Costs means, on any date, in respect of any Person, the capitalized amount of expenditures and costs related to software (including software at cost and software capitalized in development), in each case net of depreciation and amortization, that would appear on a balance sheet of such Person prepared as of such date in accordance with GAAP.
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Capitalized Software Costs means the costs identified on the ---------------------------- Consolidated Statements of Cash Flows of the Borrower as "Capitalized internal software development costs".
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Capitalized Software Costs means all costs for the development of software that are appropriately capitalized in accordance with GAAP.
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Examples of Capitalized Software Costs in a sentence

  • The Borrower will not permit the sum of Property Acquisition Costs and Capitalized Software Costs for (a) fiscal year 2000 to exceed $84,000,000 and (b) fiscal year 2001 to exceed $93,000,000.

  • Capitalized Software Costs incurred in connection with the development of software products are accounted for in accordance with Statement of Financial Accounting Standards No. 86, "Accounting for the Costs of Computer Software to Be Sold, Leased or Otherwise Marketed." Development costs incurred in the research and development of new software products and enhancements to existing software products are expensed as incurred until technological feasibility in the form of a working model has been established.

  • The Borrower will not permit the sum of Property Acquisition Costs and Capitalized Software Costs for (a) fiscal year 2000 to exceed $75,000,000 and (b) fiscal year 2001 to exceed $50,000,000.

  • The ------------------------------------------------------------ Borrower will not permit the sum of Property Acquisition Costs and Capitalized Software Costs for (a) fiscal year 2000 to exceed $75,000,000 and (b) fiscal year 2001 to exceed $50,000,000.

  • The Borrower shall not make any additional investment in fixed or capital assets, including with respect to Capitalized Leases (but excluding Capitalized Software Costs), in any Fiscal Year, in the aggregate, in excess of $15,000,000 PLUS any Carry Forward Amount (the capital expenditures permitted under this Section 6.5.5. shall be referred to as "PERMITTED CAPITAL EXPENDITURES").


More Definitions of Capitalized Software Costs

Capitalized Software Costs means, for any period, the expenditures for software (whether paid in cash or committed to be made in such period) of the Borrower and the Subsidiaries thereof during such period with respect to computer software that are required in accordance with GAAP to be capitalized on the consolidated balance sheet of Informix.
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Related to Capitalized Software Costs

  • Capitalized Software Expenditures means, for any period, the aggregate of all expenditures (whether paid in cash or accrued as liabilities) by a Person and its Restricted Subsidiaries during such period in respect of licensed or purchased software or internally developed software and software enhancements that, in conformity with GAAP, are or are required to be reflected as capitalized costs on the consolidated balance sheet of a Person and its Restricted Subsidiaries.