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In the United States, the accounting for normal research and development costs is different from the accounting for software development costs. For software development costs,

In the United States, the accounting for normal research and development costs is different from the accounting for software development costs. For software development costs, some costs are reported as an expense, and some costs are capitalized and reported as an asset. What EVENT is the separating point between software development costs that are expensed and those that are capitalized?

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