Software Development Time Capitalization for GAAP Reporting

FASB GAAP Software Development Time Capitalization
Requirements
Requirements
Analysis /
Verification
Analysis /...
BR, FR, UR, SWR
BR, FR, UR, SWR
Features ->
User Stories ->
Subtasks Breakdown
Features ->...
Test Cases
Creation
Test Cases...
Cumm effort = SUM
Cumm effort = SUM
{Effort = "820 h"} TARGET
{Effort = "820 h"} TA...
Dependencies Management
Labor Cost Target
Status / Budget Consumption
Dependencies Management...
Multi-Project View
(Use Jira Software Company-managed project and Kanban board from Filter
Multi-Project View...
Single Project View
(use Jira Software for Scrum teams, Jira Work Management for Business teams)
Single Project View...
Feature / Story / etc. View (parent issue type)
Feature / Story / etc. Vie...
Specification
Specification
Design
Design
Coding
Coding
Unit Testing
Unit Testing
Defect Fixing
Defect Fixing
Cumm effort = SUM
Cumm effort = SUM
Implementation
Implementation
{Effort = "500 h"} - ROLL UP
{Effort = "500 h"} - ROLL UP
Cumm effort = SUM
Cumm effort = SUM
Moduls Testing
Moduls Testing
Integration Testing
Integration Tes...
Test Report
Test Report
QA Testing
QA Testing
{Effort = "100 h"} - ROLL UP
{Effort = "100 h"} - ROLL UP
Installation
Installation
User Tesling
User Tesling
Product Board
Product Board
{Effort = "720 h"} - PLAN
{Effort = "720 h"} - PLAN
Training
Maintenance
Training...
Delivery
Delivery
Customer Reported Defects Fixing
Customer Reporte...
{Effort = "70 h"} - ROLL UP
{Effort = "70 h"} - ROLL UP
Task / Subtask View
(child issue type)
Task / Subtask View...
{Effort = x h} - ACTUAL
{Effort = x h} - ACTUAL
{Effort = x h} - ACTUAL
{Effort = x h} - ACTUAL
{Effort = x h} - ACTUAL
{Effort = x h} - ACTUAL
{Effort = x h} - ACTUAL
{Effort = x h} - ACTUAL
{Effort = "120 h"} - ROLL UP
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