There are two accounting practices for the various costs incurred during the purchase or development of software for use at the University. It is appropriate to capitalize certain costs, which spreads the cost over the period of time the University is receiving value from the asset: the useful life of the asset.
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Auburn, New York. Auburn is a city in Cayuga County, New York, United States, located at the north end of Owasco Lake, one of the Finger Lakes, in Central New York. As of the 2010 census, the city had a population of 27,687.