The Great Migration, or the relocation of more than 6 million African Americans from the rural South to the cities of the North, Midwest and West from 1916 to 1970, had a huge impact on urban life in the United States.
With the traditional perpetual license purchase of software, the rules are easier to apply. Clearly, the cost of the license can be capitalized and amortized over a useful life period (five years typically). Some of the implementation costs, which are usually billed by the vendor or third-party can be capitalized. Software development is the key term that would include creating the chart of accounts and customizing components of the software to function effectively for the organization and testing.
Version Posted: March 2015. The competitive negotiation of A/E fees represents some of the most important proactive dollars expended on a project. These funds are an investment that affects both the quality and successful completion of a project. It is for this reason that the schedules used as a guideline for determining fees by the Department have been updated to reflect the current market conditions. The original fee guidelines were generated in 1969 when the Engineering News Record (ENR) Construction Cost Index was 1,269.