: Costs incurred during the "application development" stage for internal-use software are often capitalized.

: Organizations use SAM tools to collect inventory data, ensuring they remain compliant with license agreements and avoid hefty fines for over-deployment. Inventory Essentials : A robust policy should document: Software title, publisher, and version. Date of acquisition and licensing information. End-of-life (EoL) and End-of-support (EoS) dates. Security and Governance Asset Management Product Overview | OpenText

: Effective SAM involves monitoring assets from acquisition to disposal to ensure performance and security.

: Preliminary project stage costs, research, and subscription fees (where the software is not "owned") are typically expensed as incurred.