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.
The Norwegian surname Straumann perhaps derived from Straum, mostly found in Northern Norway and Sweden. Perhaps the name Straum is a variant spelling of Strom, also of Swedish and Norwegian origin, meaning, current. If so, then perhaps the name Straumann/Stroman could mean a man living by a stream/river.