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A company entered into a two-year cloud computing arrangement by paying $66,000 immediately to a vendor and also incurring the following costs: Pre-implementation planning $

A company entered into a two-year cloud computing arrangement by paying $66,000 immediately to a vendor and also incurring the following costs: Pre-implementation planning $ 26,000 Integration of software 61,000 Coding and customization of software 96,000 Post-implementation operation 41,000 What is the amount the company should capitalize at the beginning of the arrangement?

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