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Capitalization of software research and development costs (SDC) under SFAS No. 86 is the only exception to SFAS No. 2 … intangible asset. While capitalized SDC could shed light on software products' potential commercial success and inform the …
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intangible components, namely the software necessary for their operation, we have chosen to address in this paper the problems of … software products and the principles of circular economy. Thus, the paper presents the main opportunities and challenges that … circular economy involves for all stakeholders, namely manufacturers of electronic goods and developers of the related software …
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