The cost of any third party consultants as well as the payroll-related cost of Duke employees with time devoted to projects should be expensed as incurred. G/L account 677700 Minor Developed Computer Software should be used for any third party non-capitalizable expenses.
The name Naum is of Russian origin. The meaning of Naum is comfort. Naum is generally used as a boy's name. It consists of 4 letters and 1 syllable and is pronounced Naum.
Jan Koum (Ukrainian: ÑÐ½ ÐºÑÐ¼; born February 24, 1976) is an American internet inventor and computer programmer. He is the CEO and co-founder of WhatsApp (with Brian Acton), a mobile messaging application which was acquired by Facebook Inc. in February 2014 for US$19 billion.