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Encourage Technologies (3682) · PolicyFirst stated

Change in Accounting Treatment to Capitalize Upgrade Production Costs

First written in FY2027-H1. . Latest entry: FY2027-H1.

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Capitalization and Cost Allocation for Software Development CostsA theme 7 companies write about · 2 as a headwind · 3 as a tailwind

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  1. FY2027-H1First statedAnnual report

    「In connection with the formulation of the Second Medium-Term Management Plan, the Company reviewed its estimates related to the software. As it became possible to reasonably estimate the increase in expected sales revenue from version upgrades, the Company decided, beginning with the interim accounting period, to capitalize the development costs of those version upgrades as software.」

    Following a review of estimates in connection with the formulation of the Second Medium-Term Management Plan, the accounting treatment for development costs of version upgrades to software for market sale was changed, beginning with the interim accounting period, from expensing the costs as incurred to capitalizing them as software.
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Change in Accounting Treatment to Capitalize Upgrade Production Costs | Encourage Technologies Co.,Ltd. (3682) | Komori